Exhibit 23.1
The Board of Directors
Oi S.A. – Under Judicial Reorganization –Debtor-in-possession:
We consent to the use in its Amendment No. 1 to the Registration Statement on FormF-1 dated October 4, 2018 of our report included herein and to the reference to our firm under the heading “Experts” in the prospectus.
Our report dated May 15, 2018 contains an explanatory paragraph that states that the Company has suffered recurring losses from operations, has a net capital deficit and net shareholders’ deficit, and needs to achieve the conditions of the judicial reorganization plan, which raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of that uncertainty.
/s/ KPMG Auditores Independentes
KPMG Auditores Independentes
Rio de Janeiro, Brazil
October 4, 2018
