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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

AI Filing Summary & Sentiment

File numbers found in text: 001-14491

Date
October 22, 2020
Author
Office of Technology
Form
UPLOAD
Company
TIM PARTICIPACOES SA (CIK 0001066116)

Letter

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

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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