EXHIBIT 15

Accountants’ Acknowledgment

The Board of Directors

 Foot Locker, Inc.:

We hereby acknowledge our awareness of the use of our report dated June 10, 2009 related to our review of interim financial information in the following Registration Statements:

          -          Form S-8 No. 33-10783

          -          Form S-8 No. 33-91888

          -          Form S-8 No. 33-91886

          -          Form S-8 No. 33-97832

          -          Form S-8 No. 333-07215  

          -          Form S-8 No. 333-21131

          -          Form S-8 No. 333-62425

          -          Form S-8 No. 333-33120

          -          Form S-8 No. 333-41056

          -          Form S-8 No. 333-41058

          -          Form S-8 No. 333-74688

          -          Form S-8 No. 333-99829

          -          Form S-8 No. 333-111222

          -          Form S-8 No. 333-121515

          -          Form S-8 No. 333-144044

          -          Form S-8 No. 333-149803

          -          Form S-3 No. 33-43334

          -          Form S-3 No. 33-86300

          -          Form S-3 No. 333-64930 

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a 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.

/s/ KPMG LLP 

New York, New York 

June 10, 2009