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Telefonica,S.A.https://pcaobus.org/form-ap-filings/2363/2363Telefonica,S.A.23633/14/2017 4:32:23 AM20164b2f6d41-b6a1-4083-9430-6d627ad2350e1461ERNST & YOUNG, S.L.31107Telefonica,S.A.814052TEFOF; TEF; TEF.R0146155033Alicia Martinez0146155033False