We
have
read Item 4.01 of the Form 8-K dated June 6, 2007, filed by the Big Lots Savings
Plan and have the following comments:
1. We
agree with the statements made in the second sentence of the second paragraph
and with the statements made in the third and fourth paragraphs.
2. We
have no basis on which to agree or disagree with the statements made in the
first paragraph, the statements made in the first and third sentences of the
second paragraph, or with the statements made in the fifth
paragraph.
Yours
truly,
DELOITTE
& TOUCHE LLP
Dayton,
Ohio
Dates Referenced Herein and Documents Incorporated by Reference