August 4, 2015
BY EDGAR
Robert Littlepage
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
Station Place
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Comment Letter dated July 24, 2015 |
Oi S.A.
Form 20-F for Fiscal Year Ended December 31, 2014
Filed May 7, 2015
File No. 001-13758
Dear Mr. Pacho:
This letter is to advise you that we are continuing to work on the response to your letter dated July 24, 2015 requesting additional information pertaining to the above-referenced filing. We expect to provide responses to your letter on or prior to August 21, 2015.
If you have any questions, please do not hesitate to contact me.
| Very truly yours, | ||
/s/ Marco Norci Schroeder | ||
| Name: | Marco Norci Schroeder | |
| Title: | Executive Officer Oi S.A. | |
| cc: | Joseph M. Kempf, Senior Staff Accountant |
Dean Suehiro, Senior Staff Accountant
Securities and Exchange Commission
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