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KPMG | | KPMG Auditores Independentes | | Telefone 55 (21) 2515-9400 |
| | | Av. Almirante Barroso, 52 — 4° | | Fax 55 (212) 3515-9000 |
| | | 20031-000 — Rio de Janeiro, RJ — Brasil | | Internetwww.kpmg.com.br |
| | | Caixa Postal 2888 | | |
| | | 20001-970 — Rio de Janeiro, RJ — Brasil | | |
January 8, 2008
Petróleo Brasileiro S.A. — Petrobras
Rio de Janeiro, Brazil
With respect to the registration statement on Form F-3 (333-139459), we acknowledge our awareness of the incorporation by reference therein of our report dated November 26, 2007 related to our review of interim financial information of Petróleo Brasileiro S.A. — Petrobras.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG Auditores Independentes
KPMG Auditores Independentes
Rio de Janeiro, Brazil
