Exhibit 15.1
August 27, 2024
The Board of Directors
The Home Depot, Inc.
Atlanta, GA
Re: Registration Statement
With respect to the subject registration statement, we acknowledge
our awareness of the use therein of our reports dated May 20, 2024 and August 19, 2024 related to our review of interim
financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act),
such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm,
or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
Atlanta, Georgia