Exhibit 23.1
KPMG Auditores Independentes
Rua do Passeio, 38—Setor 2—17º andar—Centro
20021-290—Rio de Janeiro/RJ—Brasil
Caixa Postal 2888—CEP20001-970—Rio de Janeiro/RJ—Brasil
Telefone +55 (21) 2207-9400, Fax +55 (21) 2207-9000
www.kpmg.com.br
The Board of Directors
Oi S.A.—Under JudicialReorganization—Debtor-in-possession:
We consent to the use 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 |
January 31, 2019 |