New York Menlo Park Washington DC London Paris | Madrid Tokyo Beijing Hong Kong | ||
Manuel Garciadiaz | |||
Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017 | 212 450 6095 tel 212 701 5428 fax manuel.garciadiaz@davispolk.com |
April 22, 2011
BY EDGAR
Re: Gafisa S.A.
Form 20-F for Fiscal Year Ended December 31, 2009
File No. 1-33356
Ms. Lisa H. Etheredge
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Fax: (703) 813-6968
This correspondence makes reference to the comments of the staff (the “Staff”) of the Securities and Exchange Commission contained in the letter dated April 4, 2011 (the “Comment Letter”) regarding the above-mentioned filing of Form 20-F of Gafisa S.A. (the “Company”).
As discussed earlier in our telephone conference with the Company and its auditors, the Company requests an extension of time in which to respond to the Comment Letter. The Company intends to respond to the Comment Letter on or about June 17, 2011.
If you have any questions or wish to discuss any matters relating the foregoing, please contact me at 212-450-6095 or Mr. Calciolari of the Company at +5511-3025-9191.
Very truly yours,
/s/ Manuel Garciadiaz