Telefônica Brasil S.A.
Avenida Engenheiro Luis Carlos Berrini, 1376,
04571-936 São Paulo – SP
February 23, 2017
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, 2016, which was filed with the U.S. Securities and Exchange Commission on February 23, 2017. This disclosure can be found on pages 54 to 55 of the Annual Report on Form 20-F and is incorporated by reference herein.
|TELEFÔNICA BRASIL S.A.|
|By:||/s/ David Melcon Sanchez-Friera|
|Name:||David Melcon Sanchez-Friera|
|Title:||Chief Financial Officer|