Telefônica Brasil S.A. 

Avenida Engenheiro Luis Carlos Berrini, 1376, 28th Floor
04571-936 São Paulo – SP
Brazil

 

February 21, 2019

 

United States Securities and Exchange Commission 

100 F Street, N.E. 

Washington, DC  20549

 

Re:

Notice of disclosure filed in Annual Report on Form 20-F under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

 

Ladies and Gentlemen:

 

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Telefônica Brasil S.A. has made disclosure pursuant to such provisions in its Annual Report on Form 20-F for the fiscal year ended December 31, 2018, which was filed with the U.S. Securities and Exchange Commission on February 21, 2019. This disclosure can be found on pages 55 to 56 of the Annual Report on Form 20-F and is incorporated by reference herein.

 

Respectfully submitted,

 

TELEFÔNICA BRASIL S.A.
By:	/s/ David Melcon Sanchez-Friera
	Name: David Melcon Sanchez-Friera
	Title: Chief Financial Officer