SEC – ‘UPLOAD’ from 2/13/09 re: Gafisa S.A. – ‘LETTER’

On:  Friday, 2/13/09, at 9:39am ET   ·   Private-to-Public:  Filing ¶  –  Release Delayed to:  3/30/09   ·   Accession #:  0-9-7612

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     26K 

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1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/18/08  Gafisa S.A.                       20-F       12/31/07    8:7.1M                                   Davis Polk & … LLP 01/FA