0000950103-10-003799.txt : 20120703 0000950103-10-003799.hdr.sgml : 20120703 20101221143731 ACCESSION NUMBER: 0000950103-10-003799 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gafisa S.A. CENTRAL INDEX KEY: 0001389207 STANDARD INDUSTRIAL CLASSIFICATION: GEN BUILDING CONTRACTORS - RESIDENTIAL BUILDINGS [1520] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: AV. NACOES UNIDAS, 8501 - 19 ANDAR STREET 2: 05477-000 - ALTO DE PINHEIROS CITY: SAO PAULO - SP STATE: D5 ZIP: 00000 BUSINESS PHONE: 551130259000 MAIL ADDRESS: STREET 1: AV. NACOES UNIDAS, 8501 - 19 ANDAR STREET 2: 05477-000 - ALTO DE PINHEIROS CITY: SAO PAULO - SP STATE: D5 ZIP: 00000 CORRESP 1 filename1.htm
 
 
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
212 450 5428 fax
manuel.garciadiaz@davispolk.com
 
 
 
December 21, 2010
 
 
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 Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Fax: (703) 813-6968
 
Dear Ms. Etheredge:
 
This correspondence is to acknowledge the receipt of the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter (the “Comment Letter”) dated November 23, 2010 regarding the above-referenced filling on Form 20-F of Gafisa S.A. (the “Company”).  The Company will respond to the Comment Letter on or prior to January 7, 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 +55 11-3025-9191.
 
Very truly yours,
 
/s/ Manuel Garciadiaz
 
 


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