Oi S.A.https://pcaobus.org/form-ap-filings/26324/26324Oi S.A.263246/18/2018 3:20:35 PM2017e02efe61-ee53-4522-8621-ec5f265861451124KPMG Auditores Independentes157471Oi S.A.1160846OIBRQ; OIBR.C0112403765Luis Claudio França de Araujo0112403765True