NEW YORK 212-530-5000
LOS ANGELES 213-892-4000
WASHINGTON, D.C. 202-835-7500
LONDON 44-20-7615-3000
FRANKFURT 49-(0)69-71914-3400
| MILBANK, TWEED, HADLEY & McCLOYLLP Rua Colombia, 325 CEP 01438-000 • São Paulo • SP Brazil
TEL: 55-11-3927-7700
January 11, 2018
|
MUNICH 49-89-25559-3600
BEIJING 8610-5969-2700
HONG KONG 852-2971-4888
SINGAPORE 65-6428-2400
TOKYO 813-5410-2801
|
BY EDGAR
Ms. Jennifer Thompson
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0405
Phone Number: (202) 551-3737
Re: Companhia Brasileira de Distribuição
Form 20-F for the year ended December 31, 2016
Commission File No.001-14626
Dear Ms. Thompson:
Brazilian Distribution Company (Companhia Brasileira de Distribuição, the “Company”) has received the Staff’s comment letter dated December 29, 2017 concerning the above-referenced filing on Form 20-F. On behalf of the Company, we hereby confirm our conversation on the date hereof in which the Staff agreed to extend the deadline for submission of the responses by the Company to the Staff to January 31, 2018 from the original date, January 16, 2018.
If you have any questions or wish to discuss any matters relating to the foregoing, please contactmeat (011-55-11) 3927-7781.
Thank you for your cooperation.
Very truly yours,
/s/ Fabiana Y. Sakai
Fabiana Y. Sakai
cc: Christophe Hidalgo and Daniela Sabbag – Brazilian Distribution Company
cc: Tobias Stirnberg – Milbank, Tweed, Hadley & McCloy LLP