| PricewaterhouseCoopers | ||
| Centro Empresarial Água Branca | ||
| Av. Francisco Matarazzo, 1400 | ||
| CEP: 05001-903 São Paulo, SP | ||
| Brasil | ||
| Exhibit 15.2 | ||
| Telefone (011) 3674-2000 | ||
| No. do fax direto (011) 3674-2033 | ||
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form F-3 of TAM S.A. (File No. 333-147020), TAM Linhas Aéreas S.A. (File No. 333-147020-01) and TAM Capital Inc. (File No. 333-147020-02), of our report dated June 7, 2010 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in the Form 20-F/A of TAM S.A., TAM Linhas Aéreas S.A. and TAM Capital Inc. (together, “TAM”) for the year ended December 31, 2008 (the “2008 20-F”).
São Paulo, Brazil
June 7, 2010
| /s/ PricewaterhouseCoopers Auditores Independentes |
| PricewaterhouseCoopers |
| Auditores Independentes |