Exhibit 15.2
May 29, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read the paragraphs contained within the section titled "Previous Independent Registered Public Accounting Firm" within Item 16-F of Gafisa S.A.'s 2009 Form 20-F/A dated May 29, 2012. We are in agreement with the statements contained therein.
/s/ PricewaterhouseCoopers
PricewaterhouseCoopers
Auditores Independentes