SEC Comment Letter for TIM PARTICIPACOES SA (CIK 0001066116) — Oct 22, 2020
TIM PARTICIPACOES SA (CIK 0001066116)
Date: Oct. 22, 2020 · CIK: 0001066116 · Accession: 0000000000-20-010001
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File numbers found in text: 001-14491
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United States securities and exchange commission logo
October 22, 2020
Adrian Calaza
Chief Financial Officer
TIM Participacões S.A.
João Cabral de Melo Neto Avenue
850-North Tower-12th Floor
22775-057 Rio de Janeiro, RJ, Brazil
Re:TIM Participacões S.A.
Form 20-F for the Fiscal Year Ended December 31, 2019
Filed May 1, 2020
File No. 001-14491
Dear Mr. Calaza:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology