October 15, 2008
VIA FACSIMILE AND EDGAR TRANSMISSION
Ms. Laura Nicholson
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Petróleo Brasileiro S.A.—PETROBRAS Form 20-F for the Fiscal Year Ended December 31, 2007 Filed May 19, 2008 File No. 1-15106 |
| Petrobras International Finance Company Form 20-F for the Fiscal Year Ended December 31, 2007 Filed May 19, 2008 File No. 1-33121 |
Dear Ms. Nicholson:
By letter dated September 30, 2008, the Securities and Exchange Commission (the “Commission”) provided certain comments related to the annual reports on Form 20-F filed on May 19, 2008, by Petróleo Brasileiro S.A.—PETROBRAS (“Petrobras”) and Petrobras International Finance Company (“PifCo,” and together with Petrobras, the “Companies”).
The Commission asked the Companies to respond to such comments or tell the Commission when they will respond within ten business days, which deadline would have elapsed today. On October 14, 2008, counsel for the Companies contacted you by telephone to request a one-week extension of that deadline. You granted the Companies’ request. Consequently, the Companies undertake to submit a response to the Commission’s comments on or before Tuesday, October 21, 2008.
Petrobras and PifCo appreciate the staff’s accommodation in this matter.
.
Ms. Laura Nicholson
Page 2
Very truly yours,
/s/ Lucas Mello
________________________________
Name: Lucas Mello
Title: Petrobras Investor Relations Manager
cc: | Roger Schwall Assistant Director Division of Corporation Finance Securities and Exchange Commission |
| |
| Nicolas Grabar Cleary Gottlieb Steen & Hamilton LLP |