<SEC-DOCUMENT>0001292814-16-004482.txt : 20160503
<SEC-HEADER>0001292814-16-004482.hdr.sgml : 20160503
<ACCEPTANCE-DATETIME>20160503164550
ACCESSION NUMBER:		0001292814-16-004482
CONFORMED SUBMISSION TYPE:	NT 20-F
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20151231
FILED AS OF DATE:		20160503
DATE AS OF CHANGE:		20160503
EFFECTIVENESS DATE:		20160503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
		CENTRAL INDEX KEY:			0001170858
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		161616060

	BUSINESS ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
		BUSINESS PHONE:		011-55-11-3388-8000

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 20-F
<SEQUENCE>1
<FILENAME>sbsform12b_25.htm
<DESCRIPTION>FORM 12B-25
<TEXT>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">UNITED STATES<BR>SECURITIES AND
EXCHANGE COMMISSION<BR>WASHINGTON, D.C. 20549</FONT></B></P>
<P style="TEXT-ALIGN: center; MARGIN: 6pt 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: uppercase" face="Times New Roman Bold">FORM 12</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none" face="Times New Roman Bold">b</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: uppercase" face="Times New Roman Bold">-25<BR><BR>NOTIFICATION OF LATE
FILING</FONT></B></P>
<P style="TEXT-ALIGN: right; MARGIN: 6pt 0in 12pt" align=right><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none; FONT-WEIGHT: normal" face="times new roman">&nbsp;Commission File Number </FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none; FONT-WEIGHT: normal" face="times new roman">001&#8209;31317</FONT></U></P>
<P style="TEXT-ALIGN: right; MARGIN: 6pt 0in 12pt" align=right><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none; FONT-WEIGHT: normal" face="times new roman">CUSIP Number </FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none; FONT-WEIGHT: normal" face="times new roman">20441A102</FONT></U></P>
<P style="TEXT-ALIGN: right; MARGIN: 6pt 0in 12pt" align=right><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: none; FONT-WEIGHT: normal" face="times new roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(Check One):</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> <BR></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form 10-K&nbsp; </FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>x</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form 20-F&nbsp;&nbsp;
</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form 11-K&nbsp;&nbsp;
</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form 10-Q&nbsp;&nbsp;
</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form 10-D&nbsp;&nbsp;
</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form N-SAR&nbsp;
</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Form N-CSR</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">For Period Ended: </FONT><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
December 31,
2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></U></P>
<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Transition Report on Form
10-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Transition Report on Form
20-F&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></P>
<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Transition Report on Form 11-K<BR></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Transition Report on Form
10-Q<BR></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Transition Report on Form N-SAR</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">For the Transition Period Ended:
</FONT><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></U></P>
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      <DIV style="PADDING-BOTTOM: 4.35pt; PADDING-TOP: 4.35pt; PADDING-LEFT: 7.95pt; PADDING-RIGHT: 7.95pt">
      <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><I><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Read
      Instruction (on back page) Before Preparing Form. Please Print or
      Type.</FONT></I></P>
      <P style="MARGIN: 0in 0in 0pt"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Nothing in this form shall be construed
      to imply that the Commission has verified any information contained
      herein.</FONT></B></P></DIV></TD></TR>
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    <TD style="BORDER-RIGHT: black 0.75pt solid; BORDER-BOTTOM: black 0.75pt solid; BORDER-LEFT: black 0.75pt solid">&nbsp;</TD></TR></TABLE></FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;</FONT></I></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></I>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 1in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 1in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 1in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></B>&nbsp;</P><FONT lang=PT-BR><BR clear=all></FONT>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">If the notification relates to a
portion of the filing checked above, identify the Item(s) to which the
notification relates: <BR><BR></FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">N/A.</FONT></I></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"><BR><BR></FONT></B>&nbsp;</P>
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<P style="TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">1</FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">PART I<BR>REGISTRANT INFORMATION</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-DECORATION: none" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></U></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Full Name of Registrant:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">N/A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Former Name if Applicable:</FONT><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp; <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Rua Costa Carvalho, 300&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Address of Principal Executive Office (</FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Street and Number</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">):</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">S&#227;o Paulo, SP, Brazil, 05429-900&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">City, State and Zip Code:</FONT></P>

<P style="MARGIN: 0in 0in 0pt 0.5in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">PART II<BR>RULE 12b-25 (b) AND (c)</FONT></B></P>

<P style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. &nbsp;(Check box if appropriate.)</FONT></P>

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   <P style="MARGIN: 0in 0in 12pt 18pt; TEXT-INDENT: -18pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;<BR></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 16pt" face=wingdings>&#254; </FONT></B></P></TD>

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   <P style="MARGIN: 0in 0in 12pt 18pt; TEXT-INDENT: -18pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and<BR></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 12pt 18pt; TEXT-INDENT: -18pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(c) The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</FONT></P></TD></TR></TABLE></DIV>

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<P style="MARGIN: 0in 0in 0pt"><FONT><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></FONT></P></DIV></DIV>

<P style="TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">2</FONT></P>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">PART
III<BR>NARRATIVE</FONT></B></P>
<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">State below in reasonable detail
why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report
or portion thereof, could not be filed within the prescribed time
period.</FONT></P>
<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">The Registrant respectfully
notifies the Securities and Exchange Commission that it was unable to complete
its Annual Report on Form 20-F for the fiscal year ended December 31, 2015 (the
&#8220;2015 Annual Report&#8221;) within the prescribed time period.&nbsp;
T</FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt; LAYOUT-GRID-MODE: line" face="Times New Roman">he Registrant is currently allocating resources to
finalizing management&#8217;s review of internal controls </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">over financial
reporting with its independent auditor, but will </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt; LAYOUT-GRID-MODE: line" face="Times New Roman">be unable
to file the 2015 Annual Report within the prescribed time period without
unreasonable effort and expense.&nbsp; </FONT></I></P>
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<P style="TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">3</FONT></P>
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<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">PART IV<BR>OTHER INFORMATION</FONT></B></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Name and telephone number of person to contact in regard to this notification</FONT></P>

<P style="MARGIN: 0in 0in 0pt 0.5in"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Rui de Britto &#193;lvares Affonso &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp; +55&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> &nbsp;&nbsp;11 3388 8247&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Name)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Area Code)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Telephone Number)<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 12pt 0.5in; TEXT-INDENT: -0.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(2) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed ? If the answer is no, identify report(s).</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Yes&nbsp; </FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> No</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 12pt 0.5in; TEXT-INDENT: -0.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">(3) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof ?</FONT></P>

<P style="MARGIN: 12pt 0in 12pt 0.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>o</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> Yes&nbsp; </FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face=wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> No</FONT></P>

<DIV style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: windowtext 1.5pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; PADDING-LEFT: 0in; MARGIN-LEFT: 0.5in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in; MARGIN-RIGHT: 0in">

<P style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; BORDER-LEFT: medium none; MARGIN: 12pt 0in; PADDING-RIGHT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</FONT></I></P>

<P style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; BORDER-LEFT: medium none; MARGIN: 12pt 0in; PADDING-RIGHT: 0in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></I>&nbsp;</P></DIV>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">____________</FONT><U><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman"><BR></FONT><I><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Name of Registrant as Specified in Charter)</FONT></I></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Date:&nbsp;&nbsp; May 3, 2016&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp; /s/ Rui de Britto &#193;lvares Affonso&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 1pt; TEXT-INDENT: 3.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Name: Rui de Britto &#193;lvares Affonso&nbsp;</FONT></P>

<P style="MARGIN: 0in 0in 1pt; TEXT-INDENT: 3.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Title:&nbsp;&nbsp; Chief Financial Officer and Investor&nbsp;</FONT></P>

<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 3.5in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Relations Officer</FONT></P></DIV>

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<P style="TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">4</FONT></P>

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