December 2, 2011
BY EDGAR
Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Station Place
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Comment Letter dated November 16, 2011 Brasil Telecom S.A. Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 2, 2011 and Amendment #1 Filed May 2, 2011 File No. 001-15256 |
Dear Mr. Spirgel:
This letter is to advise you that subsequent to the conference call between the Staff and the Company referred to in your letter dated November 16, 2011, the Company and its auditors met on November 28 with members of the Staff of the Office of Chief Accountant and the Office of Corporation Finance to further understand the Staff’s interpretation of the relevant International Financial Reporting Standards. The Company and its auditors are continuing to evaluate the implications of the interpretation of the Staff on the accounting for the Company’s proposed reorganization and its 2009 transactions. Due to the complexity of these issues, we would expect to provide responses to your letter on or prior to January 31, 2012.
If you have any questions, please do not hesitate to contact me.
| Very truly yours, |
| /s/ Tarso Rebello Dias |
Tarso Rebello Dias Controller Brasil Telecom S.A. |
| cc: | Dean Suehiro, Senior Staff Accountant Robert S. Littlepage, Jr., Accounting Branch Chief | |||||
| Securities and Exchange Commission |