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Exhibit 21.1

LOWE’S COMPANIES, INC. AND SUBSIDIARY COMPANIES

NAME AND DOING BUSINESS AS:						STATE OR JURISDICTION OF INCORPORATION
Lowe’s Home Centers, LLC						North Carolina
Foundation Building Materials, Inc.						Delaware
All other subsidiaries were omitted pursuant to Item 601(21)(ii) of Regulation S-K under the Securities and Exchange Act of 1934, as amended.