Companhia Brasileira de Distribuição (CBDBY) CORRESP Correspondence with SEC

          NEW YORK 212-530-5000     LOS ANGELES 213-892-4000     WASHINGTON, D.C. 202-835-7500     LONDON 44-20-7615-3000     FRANKFURT 49-(0)69-71914-3400     MILBANK, TWEED, HADLEY & M^cCLOYLLP Rua Colombia, 325 CEP 01438-000 • São Paulo • SP Brazil   TEL: 55-11-3927-7700           January 11, 2018             MUNICH 49-89-25559-3600     BEIJING 8610-5969-2700     HONG KONG 852-2971-4888     SINGAPORE 65-6428-2400     TOKYO 813-5410-2801    

BY EDGAR
Ms. Jennifer Thompson
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0405
Phone Number: (202) 551-3737

Re: Companhia Brasileira de Distribuição
Form 20-F for the year ended December 31, 2016
Commission File No.001-14626

Dear Ms. Thompson:

Brazilian Distribution Company (Companhia Brasileira de Distribuição, the “Company”) has received the Staff’s comment letter dated December 29, 2017 concerning the above-referenced filing on Form 20-F.  On behalf of the Company, we hereby confirm our conversation on the date hereof in which the Staff agreed to extend the deadline for submission of the responses by the Company to the Staff to January 31, 2018 from the original date, January 16, 2018.

If you have any questions or wish to discuss any matters relating to the foregoing, please contactmeat (011-55-11) 3927-7781.

Thank you for your cooperation.

Very truly yours,

/s/ Fabiana Y. Sakai

Fabiana Y. Sakai

cc: Christophe Hidalgo and Daniela Sabbag – Brazilian Distribution Company

cc: Tobias Stirnberg – Milbank, Tweed, Hadley & McCloy LLP