<SEC-DOCUMENT>0001292814-21-002195.txt : 20210511
<SEC-HEADER>0001292814-21-002195.hdr.sgml : 20210511
<ACCEPTANCE-DATETIME>20210510193125
ACCESSION NUMBER:		0001292814-21-002195
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210630
FILED AS OF DATE:		20210511
DATE AS OF CHANGE:		20210510

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:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		21909104

	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>6-K
<SEQUENCE>1
<FILENAME>sbs20210505_6k.htm
<DESCRIPTION>SBS20210505_6K
<TEXT>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, DC 20549 </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORM 6-K</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>REPORT OF FOREIGN ISSUER</B><BR><B>PURSUANT TO RULE 13a-16 OR 15d-16 OF THE</B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES EXCHANGE ACT OF 1934</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<DIV><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;May, 2021</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Exact name of registrant as specified in its charter) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Basic Sanitation Company of the State of Sao Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Translation of Registrant's name into English) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><B>Rua Costa Carvalho, 300 <BR>S&#227;o Paulo, S.P., 05429-900 <BR>Federative Republic of Brazil </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Address of Registrant's principal executive offices) </I></FONT></DIV><BR>

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<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark whether the registrant files or will file <BR>annual reports under cover Form 20-F or Form 40-F. <BR><BR>Form 20-F ___X___ Form 40-F ______</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(1)__.</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(7)__.</FONT></DIV>

<P></P>

<P align=center><FONT size=2 face="'Times New Roman, Times, Serif'">Indicate by check mark whether the registrant by furnishing the <BR>information contained in this Form is also thereby furnishing the <BR>information to the Commission pursuant to Rule 12g3-2(b) under <BR>the Securities Exchange Act of 1934. <BR><BR>Yes ______ No ___X___</FONT></P>

<P></P>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">If "Yes" is marked, indicated below the file number assigned to the<BR>registrant in connection with Rule 12g3-2(b):</FONT> </DIV>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

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<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-left: 10pt; font: 11pt/12.35pt Arial, Helvetica, Sans-Serif"><B>1. Introduction</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 1.3pt; padding-right: 9.9pt; padding-left: 20.4pt; text-align: justify">This Institutional Policy is intended to ensure strict equality in the dissemination and communication of Material Acts or Facts related to the Company and to establish rules for trading in securities issued by Sabesp.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 7.35pt; padding-left: 10pt"><B>2. Objectives</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-left: 10pt"><B>2.1</B> To set criteria for identifying Material Acts or Facts.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.8pt; padding-left: 10pt"><B>2.2</B> To set guidelines for disclosing Material Acts or Facts.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.85pt; padding-left: 32.9pt; text-indent: -22.95pt"><B>2.3</B> To set rules for trading in securities issued by Sabesp, guided by transparency, equity and ethics principles.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.85pt; padding-left: 10pt"><B>2.4</B> To define situations when it is prohibited to trade in securities issued by Sabesp.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.8pt; padding-left: 32.9pt; text-indent: -22.95pt"><B>2.5</B> To provide guidance for the Company on the interpretation of Instruction 358/2002 issued by Brazilian Stock Exchange (ICVM) 358/2002.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.8pt; padding-left: 32.9pt; text-indent: -22.95pt"><B>2.6</B> To comply with Section IV of Article 8 of Federal Law 13,303/2016, ICVM 480/2009, the <I>Novo Mercado</I> Listing Regulations and the Company&rsquo;s Bylaws.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 8.85pt; padding-left: 10pt"><B>3. Guidelines</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.8pt; padding-left: 10pt"><B>3.1. Scope</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 1.35pt 10.15pt 0 42pt; text-indent: -32.05pt"><B>3.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>The rules provided for in this Policy must be complied with by all Sabesp Employees, even by those who have not sign the Statement
    of Adherence yet (Exhibit 2), as applicable.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 40.7pt; text-indent: -30.75pt"><B>3.1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></B>This Policy sets forth specific rules that to the following people:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.1pt 0 0 61.35pt; text-indent: -12.9pt"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>controlling shareholder;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 63.7pt; text-indent: -15.25pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>members of the statutory bodies;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 66.2pt; text-indent: -17.75pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>employees with access to Material Acts or Facts;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 69.95pt; text-indent: -21.5pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>Subsidiaries and Affiliates;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 64.3pt; text-indent: -15.85pt"><FONT STYLE="letter-spacing: -0.1pt">(v)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>trusted third parties; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 48.5pt">(v) the Company, when holding its own Securities.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 10.25pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.1.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>&#9;The Controlling Shareholder, through the State Capital Defense Council (CODEC), the Subsidiaries and Affiliates must be
    informed on the provisions and updates of this Policy.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 10pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.1.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>People indicated on 3.1.2 (i) a (iii) must sign the Statement of Consent to this Policy (Appendix 2), to be filed at the Company&rsquo;s
    headquarters as long as the person maintains a relationship with Sabesp, and for at least five years after the relationship is terminated.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.1.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>The contract signed by the people indicated on 3.1.2 (iv) and (iv) must contain a clause providing for the confidentiality
    of Material Acts or Facts not yet disclosed to the market, and for compliance with the prohibitions included in Article 13 of ICVM 358/2002.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10.05pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.1.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>People indicated on 3.1.2 must ensure that their subordinates and trusted third parties observe the secrecy of undisclosed
    Material Acts or Facts, and are jointly responsible in the event of non-compliance, pursuant to ICVM 358/2002, Article 8.</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 2.15pt 10.2pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.1.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>Any failure to comply with this Policy may be subject to penalties by the CVM, without prejudice to civil, criminal and administrative
    liability by Sabesp or other bodies.</P></TD></TR>
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-left: 10pt; font: 11pt/12.35pt Arial, Helvetica, Sans-Serif"><B>3.2 Disclosure of Material Acts or Facts</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 1.3pt 9.9pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>For the purposes of this Policy, Material Acts or Facts are considered (i) any decision by the controlling shareholder; (ii)
    any resolutions of a shareholders&rsquo; meeting or of the Company&rsquo;s management bodies; or (iii) any other act or fact of a political
    or administrative, technical, business, economic or financial nature related to Company business, that could have a measurable influence
    on:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 63.35pt; text-indent: -18.05pt"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the quoted price of Company securities or securities backed by them;</P>
    <P STYLE="font: 11pt/12.65pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 63.35pt; text-indent: -18.05pt"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>investors&rsquo; decisions to buy, sell or hold these securities; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 63.35pt; text-indent: -18.05pt"><FONT STYLE="letter-spacing: -0.05pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>investors&rsquo; decisions to exercise any rights inherent to their condition as shareholders.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 1.35pt 9.9pt 0 82.55pt; text-indent: -35.4pt"><FONT STYLE="letter-spacing: -0.15pt"><B>3.2.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></B></FONT>Some examples of potential Material Acts or Facts, in addition to those given in the sole paragraph of Article 2 of
    ICVM 358/2002 are:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 96.75pt; text-indent: -14.25pt"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>performance and financial results, and forecasts and expectations affecting them;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 96.75pt; text-indent: -14.25pt"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>publication of an Investment Plan;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10.1pt 0 96.75pt; text-indent: -14.2pt"><FONT STYLE="letter-spacing: -0.05pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>the election of a Chief Executive Officer or an Chief Financial Officer and Investor Relations Officer;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 96.75pt; text-indent: -14.25pt"><FONT STYLE="letter-spacing: -0.05pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>the resignation or dismissal of a member of the management;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 10.1pt 0 96.75pt; text-indent: -14.2pt"><FONT STYLE="letter-spacing: -0.05pt">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>decisions of the regulatory agency that have a significant impact on the Company, such as a tariff adjustment and/or tariff
    restructuring;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 99.15pt; text-indent: -16.65pt"><FONT STYLE="letter-spacing: -0.05pt">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>legal proceedings with significant impact on the business;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.1pt 10.25pt 0 96.75pt; text-indent: -14.2pt"><FONT STYLE="letter-spacing: -0.05pt">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>a significant reduction in water production due to restrictions on the main inputs used, such as water resources, electricity
    and chemical products;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 96.75pt; text-indent: -14.25pt"><FONT STYLE="letter-spacing: -0.05pt">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>a change in the news channel used to disclose Material Acts or Facts; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 96.75pt; text-indent: -14.25pt"><FONT STYLE="letter-spacing: -0.05pt">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the engagement or discharge of a market maker.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt; text-align: justify"><B>Duties and Responsibilities</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.2</B>
    The disclosure of Material Acts or Facts and Notice to the Market, as well as the filing at CVM/B3 of the communications listed in items
    <B>3.3.10 </B>and <B>3.3.12 </B>of this Policy, are primarily the responsibility of the Chief Financial Officer and Investor Relations
    Officer.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10.1pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.3</B> The controlling shareholders and members of the statutory bodies must communicate any Material Acts or Facts of which they are aware to the Chief Financial Officer and Investor Relations Officer, who is required to take the action outlined in ICVM 358/2002<I>.</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 9.95pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.4</B> If the controlling shareholder or members of the statutory bodies have personal knowledge of a material act or fact and observe that the Chief Financial Officer and Investor Relations Officer has not fulfilled his duty to communicate and disclose it, they shall only be exempt from responsibility if they immediately inform the CVM of the material act or fact in question, except as provided for in <B>3.2.11</B>.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt"><B>3.2.5</B> The Chief Financial Officer and Investor Relations
    Officer must inquire people indicated on</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 42pt">3.1.2 whether they are aware of Material Acts or Facts that
    should be disclosed to the market pursuant to ICVM 358/2002, Article 4, sole paragraph:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 10.05pt 0 63.25pt; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>if the CVM or the stock exchange on which Sabesp&rsquo;s securities are traded demands additional clarification of the Material
    Act or Fact;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 10.35pt 0 63.25pt; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>if there are unusual fluctuations in the quotation, price or volume of Sabesp securities traded, or securities backed by
    them; or</P>
    <P STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 63.25pt; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>If there is a leak to the media of a potential Material Act or Fact.</P></TD></TR>
  </TABLE>

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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 6.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 10.1pt; padding-left: 48.75pt; font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; text-indent: -38.8pt"><B>3.2.5.1 </B>People indicated on 3.1.2 must respond immediately to requests for clarification from the Chief Financial Officer and Investor Relations Officer about the occurrence of Material Acts or Facts.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt"><B>Method and channels of communication of Material Acts or
    Facts</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 42pt; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B></FONT>Disclosure of Material Acts or Facts must be:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10.15pt 0 63.35pt; text-indent: -0.25in"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>immediate, comprehensive, equitable</FONT> and simultaneous in all the markets where Company securities are traded;</P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 10.1pt 0 63.35pt; text-indent: -0.25in"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>issued in writing, using simple, clear, objective and concise language, and the information given must be useful, true,
    complete and consistent, so as not to mislead the investor;</P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 9.95pt 0 63.35pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="letter-spacing: -0.05pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>made at least one (1) hour before the opening or, preferably, immediately after the close of business on B3 and the NYSE,
    using the CVM/B3 electronic system and the following channels of communication:</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 82.45pt; text-indent: -16.35pt"><FONT STYLE="letter-spacing: -0.1pt">i.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the SEC electronic system;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 82.45pt; text-indent: -18.9pt"><FONT STYLE="letter-spacing: -0.1pt">ii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the news website indicated in the Company&rsquo;s records filed with the CVM;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0.1pt 0 0 82.45pt; text-indent: -21.3pt"><FONT STYLE="letter-spacing: -0.1pt">iii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>domestic and international news agencies;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 82.45pt; text-indent: -21.9pt"><FONT STYLE="letter-spacing: -0.1pt">iv.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>emails to registered addressees;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 82.45pt; text-indent: -19.5pt"><FONT STYLE="letter-spacing: -0.1pt">v.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the &ldquo;investors&rdquo; page of Sabesp&rsquo;s website, at &ldquo;<FONT STYLE="font-size: 10pt"><I>www.sabesp.com.br/investidores&rdquo;</I></FONT>;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 82.45pt; text-indent: -21.9pt"><FONT STYLE="letter-spacing: -0.1pt">vi.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the Sabesp Corporate Portal;</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 63.35pt; text-indent: -18.05pt"><FONT STYLE="letter-spacing: -0.05pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>issued in English simultaneously with the disclosure in Portuguese.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 7.65pt; padding-right: 2.65pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.2.7</B> Any change in the channels used to disclose Material Acts or Facts must be made as provided for in ICVM 358/2002, Article 3, paragraph 7.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 10pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.8</B> The communication of Material Acts or Facts to the CVM must occur before or at the same time as they are announced in any channel of communication, including a press release, on <FONT STYLE="letter-spacing: -0.05pt">the social media,</FONT> or at meetings of a professional association, investors or a selected audience, in Brazil or abroad, including through digital platforms.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.2.9</B> If there is a change in the facts or intentions to which a Material Act or Fact already disclosed refers, there must be an immediate correction or amendment, subject to item 3.2.6.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 9.85pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.10 </B>Clarifications</FONT> and details given to the CVM, the SEC and to the stock exchanges or communication vehicles, relating to the disclosure of Material Acts or Facts, can only be given by the Chief Financial Officer and Investor Relations Officer.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.2.11</B>
    Exceptionally, a Material Act or Fact may not be disclosed if its disclosure might put the legitimate interests of the Company at risk,
    and always by the discretion of the controlling shareholder or themanagement.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 9.95pt 0 82.55pt; text-align: justify; text-indent: -42.5pt"><FONT STYLE="letter-spacing: -0.2pt"><B>3.2.11.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></B></FONT>In the event that a Material Act or Fact is involuntarily released, or if there is an atypical movement in the price
    of securities issued by the Company or backed by them, it must be immediately disclosed as provided for in items 3.2.2 and 3.2.6, even
    if the information refers to transactions in progress (not concluded), preliminary negotiations, feasibility studies or mere intentions.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.85pt; padding-left: 10pt"><B>Mechanism for control and restriction of access to Material Acts or Facts</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 4.3pt 2.65pt 0 42pt; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.12</B>
    People indicated</FONT> on 3.1.2 who have knowledge of any Material Act or Fact not yet disclosed as provided for in item 3.2.6:</P>
    <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 48.5pt">(i) must keep it confidential, pursuant to Article 8
    of ICVM 358/2002;</P></TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 10.35pt 0 66.6pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>may discuss it or comment on it only with the people directly involved in the matter in question;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.7pt 10.25pt 0 66.6pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>must ensure that their subordinates and trusted third parties keep it confidential, and are answerable jointly with them
    in case of non-compliance, pursuant to Article 8 of ICVM 358/2002;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 66.85pt; text-align: justify; text-indent: -18.4pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>must not discuss or comment on it with family members or others;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 66.6pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(v)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>must not discuss or comment on it in public places; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.1pt 0 0 68.5pt; text-align: justify; text-indent: -18.4pt"><FONT STYLE="letter-spacing: -0.1pt">(vi)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>must not supply it to the press or reproduce it on social networks.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10.05pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.13</B> Any employee</FONT> of the Company is only authorized to comment on Material Acts or Facts, supply them to the press or reproduce them on social media if they have been widely disclosed as described in item 3.2.6.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 9.9pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.14 </B>If applicable, </FONT>before publication of minutes, statutory bodies must assess whether or not the content is a Material Act or Fact; if it is, the Material Act or Fact must be immediately communicated to the Chief Financial Officer and Investor Relations Officer as provided for in <FONT STYLE="letter-spacing: -0.05pt">items 3.2.3 and 3.2.4., for disclosure</FONT> pursuant to item 3.2.6. The minutes may only be published after the Material Act or Fact has been disclosed.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 10.65pt 0 0 10pt; text-align: justify"><B>Notice to the Market</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.2.15
    </B>Other information </FONT>that may be useful for shareholders and the market in general, but which does not represent a Material Act
    or Fact, must be disclosed in a Notice to the Market, at least on the CVM/B3 electronic system.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.85pt 0 0 83.05pt; text-align: justify; text-indent: -43pt"><FONT STYLE="letter-spacing: -0.15pt"><B>3.2.15.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></B></FONT>Some examples of Notice to the Market:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10.15pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>Information, including press releases, which supplement but do not represent Material Acts or Facts (Article 3 paragraph 3 of ICVM
    358/2002);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.85pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>information on live streaming with Company executives and/or representatives of the Controlling Shareholder that directly or indirectly
    address matters related to Sabesp, via digital platforms open to the public in general. For the purpose of this Policy, the term &ldquo;executives&rdquo;
    means Members of Statutory Bodies and representatives of Sabesp speaking on its behalf;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 9.9pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>material presented in meetings with analysts and market agents (Article 30-XIV of ICVM 480/2009) and in the live streaming described
    in item b) above;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.95pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>changes in the membership of the Audit Committee (Article 30-XXX of ICVM 480/2009);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10.05pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>transactions with related parties (Article 30-XXXIIII and Appendix 30-XXXIIII of ICVM 480/2009);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 103.8pt; text-align: justify; text-indent: -21.3pt">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>Information on a change in auditors (Article 28, ICVM 308/1999);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 10.15pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>other occasional information listed in Article 30 of ICVM 480/2009 or in CVM ordinances, as applicable;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 104.65pt; text-align: justify; text-indent: -22.15pt">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>acquisition/disposal of a shareholding interest (Article 12 ICVM 358/2002); and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10pt 0 103.8pt; text-align: justify; text-indent: -21.25pt">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>clarifications to queries or questionings from CVM/B3, in terms of the corresponding request.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 10pt"><B>3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Trading in
    securities issued by Sabesp.</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; padding-top: 1.9pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.3.1</B> Neither the Company nor the people indicated on 3.1.2, including anyone who by virtue of their title, function or position with Sabesp, its subsidiaries or affiliates, becomes aware of Material</TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 100%">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 4.3pt 0 42pt">Acts or Facts, may trade in securities issued by Sabesp, or
    backed by them, including ADSs, in the following circumstances:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.7pt 0 0 68.3pt; text-indent: -21.3pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>when Material Acts or Facts are pending disclosure;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 10pt 0 68.3pt; text-indent: -21.25pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>during the 15-day period preceding an official announcement of quarterly information or annual financial statements, according
    to the Corporate Events Calendar;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 9.95pt 0 68.3pt; text-indent: -21.25pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>if the intention exists for the consolidation, full or partial spin-off, merger, transformation or corporate restructuring of the
    Company; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 10.1pt 0 68.3pt; text-indent: -21.25pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>if they are aware of information on another entity which might affect the quotation, prices or traded volume of securities issued
    by Sabesp.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 9.9pt; padding-left: 89.65pt; text-align: justify; text-indent: -42.5pt"><B>3.3.1.1</B> The Chief Financial Officer and Investor Relations Officer may determine other blackout periods, even after the disclosure of the act or fact, if share trading could interfere with the terms of a deal to which the Material Act or Fact relates, to the detriment of the shareholders of the Company or of the Company itself.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 37.55pt; text-align: justify; text-indent: -27.6pt"><B>3.3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></B>The blackout applies:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.9pt 0 61.35pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>to direct and indirect trading in securities issued by Sabesp on stock exchanges and over- the-counter markets, organized
    or not, or without the intervention of a member of the distribution system;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 61.35pt; text-align: justify; text-indent: -18.2pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>to lending of Sabesp&rsquo;s securities; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 61.35pt; text-align: justify; text-indent: -18.2pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>to private deals.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 9.85pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.3.3</B> Neither the controlling shareholder nor the Company&rsquo;s management may trade in its securities or securities backed by them, including ADSs, while the Company is in the process or buying or selling its own shares, or those of its subsidiaries, affiliates or companies under common control, or if an option or mandate has been issued for this purpose.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.3.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>Pursuant to Article 14 of ICVM 358/2002, the Board of Directors may not resolve on the purchase or sale of Company&rsquo;s
    own issued shares until the Material Act or Fact has been disclosed, if:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.1pt 10.2pt 0 63.25pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>an agreement or contract has been executed for the transfer of shareholder control or an option or mandate has been granted
    for the same purpose; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 10pt 0 63.25pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the intention exists for the consolidation, full or partial spin-off, merger, transformation or corporate reorganization
    of the Company.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10.1pt; padding-left: 75.5pt; text-align: justify; text-indent: -35.4pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.3.4.1</B> If any</FONT> of these events occurs after the Board of Directors has approved the purchase or <FONT STYLE="letter-spacing: -0.05pt">sale of Sabesp&rsquo;s</FONT> shares by Sabesp itself, the purchase or sale process in progress must be immediately suspended until the Material Act or Fact has been fully disclosed.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.3.5</B> People indicated on 3.1.2 may not make use of privileged access to Material Acts or Facts not yet disclosed as described in item 3.2.6 to obtain, directly or indirectly, for themselves or for a third party, any monetary advantage, including by buying or selling securities issued by the Company or backed by them.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 10.05pt 0 42pt; text-indent: -32.05pt"><B>3.3.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></B>In the event that a member of a statutory body leaves office, they shall continue to be subject to the duty of confidentially
    and the prohibitions provided for in this Policy:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 10.15pt 0 61.35pt; text-indent: -0.25in"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>until the respective Material Act or Fact has been disclosed to the market as provided for in item 3.2.6; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 61.35pt; text-indent: -18.05pt"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>for a period of six (6) months after they leave the Company, whichever comes first.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; padding-top: 4.3pt; padding-left: 10pt"><B>3.3.7</B> People indicated on 3.1.2 who wish to trade in ADSs of Sabesp must:</TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%">
    <P STYLE="font: 11pt/12.35pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 53.15pt; text-indent: -13.25pt"><FONT STYLE="letter-spacing: -0.05pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>register with the Depositary Bank of the Company&rsquo;s ADSs;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 10pt 10.1pt 0 53.15pt; text-indent: -13.2pt"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>trade in accordance with the US rules for capital markets, including, without limitation, the Securities Act of 1933, the
    Securities Exchange Act of 1934, and this Policy;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 10pt 10.25pt 0 53.15pt; text-indent: -13.2pt"><FONT STYLE="letter-spacing: -0.05pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>trade in accordance with the Deposit Agreement in force between Sabesp, the Depositary Bank and the owners and holders of
    ADSs.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10.15pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.3.8</B> Subject to the provisions of article 13 of ICVM 358/2002, the prohibitions listed in this Policy do not apply to trading under a stock option scheme approved by a Company shareholders&rsquo; meeting.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt; text-align: justify"><B>Individual Investment Plan</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.9pt 0 42pt; text-align: justify; text-indent: -32.05pt"><B>3.3.9</B>
    Pursuant to Article 15-A, paragraph 5, of ICVM 358/2002, people indicated on 3.1.2 are not entitled to set up an Individual Investment
    Plan, and they are expressly forbidden to trade in securities issued by Sabesp during the periods and under the terms of prohibitions
    defined in this Policy.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt; text-align: justify"><B>Communication of ownership</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.85pt 0 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.3.10
    </B>Ownership </FONT>of and trading in securities issued by the Company must be communicated to the Company, through the Economic, Financial
    and Investor Relations Office, with copies to the Division of Capital Markets and Investor Relations and to the Investor Relations Department:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 10.05pt 0 0.95in; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>by the controlling shareholder, within five (5) days of each trade executed by the controlling shareholder or linked people,
    as provided for in the <I>Novo Mercado </I>Listing Regulations;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 10pt 0 0.95in; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>by members of the statutory bodies, who must also give details of their Related People, at the time and in the form indicated
    in Articles 11 and 20 of ICVM 358/2002.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 10.3pt 0 0.95in; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>by the Company itself and its subsidiaries and affiliates, pursuant to Articles 11 and 20 of ICVM 358/2002.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-left: 89.65pt; text-indent: -42.5pt"><B>3.3.10.1</B> The communication must also indicate positions in derivatives or other securities backed by securities issued by the Company.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 2.9pt; padding-left: 42pt; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.3.11</B> Members</FONT> of the statutory bodies must inform the Company of any change in the list of Related People within fifteen (15) days of the date of the change.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.8pt 0 0 10pt; text-align: justify"><B>Communication of Trading in a Significant
    Shareholding Interest</B>.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 9.95pt 0 42pt; text-align: justify; text-indent: -32.05pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.3.12
    </B>If the controlling </FONT>shareholder or shareholders that elect members of the Board of Directors or the Fiscal Council, or any individual
    or legal entity, or group of people acting jointly or representing the same interests, execute a trade, as defined in paragraph 1 to 3
    of Article 12 of ICVM 358/2002, they must inform the Company, through the Division of Capital Markets and Investor Relations, with a copy
    to the Investor Relations Department, in the manner and at the time indicated in Article 12 of ICVM 358/2002.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 10.2pt; padding-left: 82.55pt; text-align: justify; text-indent: -42.5pt"><B>3.3.12.1</B> If an acquisition affects the control or administrative structure of the Company, or gives rise to an obligation to make a public offering, the acquirer must make a public announcement pursuant to Article 12 of ICVM 358/2002.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-left: 10pt"><B>3.4&#9;Final Provisions</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.8pt; padding-right: 2.9pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.4.1</B> Failure to comply with the provisions of the Policy and of ICVM 358/2002 is a serious violation, for the purposes of paragraph 3 of Article 11 of Federal Law No. 6,385/1976.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 2.85pt 2.9pt 0 42pt; text-indent: -32.05pt"><B>3.4.2</B> If employees fail
    to comply with this Policy they will be subject to the rules of Corporate Procedure PE-AU0007 &ndash; Investigation of Occurrences and
    Verification of Penalties, as</P>
    <P STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 42pt">aplicable.</P></TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="3" STYLE="text-align: center; border: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 5.95pt; padding-right: 143.1pt; padding-left: 143.55pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt">Type<FONT STYLE="color: gray">:</FONT></P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.25pt"><B>Institutional Policy</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Phase:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 3.05pt 0 0 5.3pt"><B>In effect</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Title:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.25pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Number and Version:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.3pt"><B>PI0022 &ndash; V.4</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Issuer Department:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">FI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Approver:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">DANTE RAGAZZI PAULI - DRPAULI</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">First Version as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 28.9pt">June 11, 2002</P></TD><TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.3pt; color: gray">Version Term as of:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 24.85pt">March 9, 2021</P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.35pt; color: gray">Areas of influence (coverage):</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.35pt">SABESP</P></TD><TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"> <P STYLE="font: 4pt Arial, Helvetica, Sans-Serif; margin: 0.9pt 0 0 5.25pt; color: gray">Processes:</P><P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.45pt 0 0 5.25pt">-</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-left: 42pt; font: 11pt Arial, Helvetica, Sans-Serif; text-indent: -32.05pt"><B>3.4.3</B> If there is a difference in interpretation between the English and Portuguese versions of this Policy, the Portuguese version shall prevail.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.4.4</B> People indicated on 3.1.2 must observe the rules contained in this Policy, even if they are not notified of blackout periods relating to Sabesp securities.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-right: 10.05pt; padding-left: 42pt; text-align: justify; text-indent: -32.05pt"><B>3.4.5</B> The guidelines contained in this Policy do not exempt third parties from their responsibilities under the laws or regulations, even if the third parties in question are not directly connected with the Company but are aware of Material Acts or Facts<I>.</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-left: 42pt; text-indent: -32.05pt"><B>3.4.6</B> The Chief Financial Officer and Investor Relations Officer is responsible for executing and monitoring this Policy.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; padding-top: 2.85pt; padding-left: 10pt"><B>4. </B>Complement</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border-top: #D9D9D9 6pt solid; border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 11pt/0.85pt Arial, Helvetica, Sans-Serif; border-bottom: #D9D9D9 6pt solid; padding-left: 6.45pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 3pt; color: gray">Related Appendices (Appendices Database)</FONT></TD>
    <TD STYLE="width: 33%; border-top: #D9D9D9 6pt solid; border-right: #999999 1pt solid; border-bottom: #D9D9D9 6pt solid">
    <P STYLE="font: 3pt/0.85pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt; color: gray">Related Documents</P>
    <P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0.5pt 0 0 5.25pt">-</P></TD>
    <TD STYLE="width: 33%; border-top: #D9D9D9 6pt solid; border-right: #999999 1pt solid; border-bottom: #D9D9D9 6pt solid">
    <P STYLE="font: 3pt/0.85pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.4pt; color: gray">Registration Details</P>
    <P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0.5pt 0 0 5.4pt">-</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 3pt/0.95pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.35pt; color: gray">Files Attached (Supplementary to the Organizational
    Instrument)</P>
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0.5pt 0 0 5.35pt">PI0022v3 &ndash; Appendix 1 &ndash; Definitions</P>
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 1.95pt 0 0 5.35pt">PI0022v3 &ndash; Appendix 2 &ndash; Statement of Consent</P></TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="2" STYLE="text-align: center; width: 11%; border: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 75%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Appendix</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt"><B>Definitions</B></P></TD><TD STYLE="width: 14%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.6pt; text-align: center">Number</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.65pt; text-align: center"><B>0001</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Linked to:</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.25pt"><B>PI0022-v.4 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</B></P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0.05pt">&nbsp;</P>

<P STYLE="font: 8pt/1pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 16.15pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0.05pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-top: #BEBEBE 1pt dashed; border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt; text-align: justify"><B>Controlling Shareholder</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 5.4pt 0; text-align: justify">According to Federal Law 6,404/76 and
    ICVM 361/2002, a controlling shareholder is an individual or legal entity, fund or universality of rights, or a group of people linked
    by a voting arrangement, or under direct or indirect common control, that:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 7.3pt 0 16.2pt; text-align: justify; text-indent: -0.15in">a) is the
    owner of partner rights assuring a permanent voting majority on resolutions at shareholders' meetings and the power to appoint a majority
    of the members of the board of directors; and</P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 5.2pt 7.3pt 0 16.2pt; text-align: justify; text-indent: -0.15in">b)
    effectively uses its power to guide the corporate activities of the Company and influence the operation of its statutory bodies.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Sabesp shares</B></P>
    <P STYLE="font: 11pt/11.7pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 5.4pt">Shares representing the capital stock of Sabesp</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Members of Management</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 5.4pt">Officers and members of the Company&rsquo;s Board of Directors</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>ADS</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.05pt">American Depositary
    Share,</FONT> a security traded in the United States representing Sabesp shares. ADSs can be attested by ADRs, or American Depositary
    Receipts.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>B3</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">B3 S.A - Brasil Bolsa Balc&atilde;o</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Stock Exchange</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">B3, NYSE and any other stock exchanges or organized over-the
    counter markets where the Company&rsquo;s securities are traded.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 0 0 5.4pt; text-align: justify"><B>Corporate Events Calendar</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.25pt 0 5.4pt; text-align: justify">A calendar published on the CVM/B3
    website and on the Investor Relations website (www.sabesp.com.br/investidores) with the official dates of publication of annual financial
    statements (DFPs), quarterly information (ITRs), Annual Shareholders&rsquo; Meetings (AGMs), and other scheduled corporate events.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Affiliates</B></P>
    <P STYLE="font: 11pt/12.5pt Arial, Helvetica, Sans-Serif; margin: 4.95pt 0 0 5.4pt">Companies over which Sabesp has significant influence,
    as defined in paragraphs 1, 4 and 5 of Art. 243 of Federal Law 6,404/1976.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Company or Sabesp</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o
    Paulo &ndash; Sabesp</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Subsidiaries</B></P>
    <P STYLE="font: 11pt/12.6pt Arial, Helvetica, Sans-Serif; margin: 5.05pt 0 0 5.4pt">Companies controlled directly or indirectly by Sabesp,
    as defined in paragraph 2 of Art. 243 of Federal Law 6,404/1976.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 0 0 5.4pt"><B>CVM</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 5.4pt">Brazilian Securities Commission (http://www.cvm.gov.br/).</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="text-align: right; font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 5.4pt">-1</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0"><BR STYLE="clear: both">
</P>


<!-- Field: Page; Sequence: 9; Options: NewSection -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="2" STYLE="text-align: center; width: 11%; border: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 75%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Appendix</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt"><B>Definitions</B></P></TD><TD STYLE="width: 14%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.6pt; text-align: center">Number</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.65pt; text-align: center"><B>0001</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Linked to:</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.25pt"><B>PI0022-v.4 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</B></P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0.05pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 96%; border-top: black 1pt solid; border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Derivative</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">A financial instrument backed by or relating to underlying
    financial assets, indices, indicators, rates, goods, currencies, energy assets, transport, commodities or any other variables.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Employee</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 0.45pt">Person who renders paid services to an employer on a non-sporadic
    basis, and to whom he/she must be subordinated, whatever their title, function or position in the Company.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Employee with access to Material Acts or Facts</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Any employee who, by virtue of their title, function or
    position in Sabesp, its parent company, subsidiaries or affiliates, has access to any Material Acts or Facts.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 5.4pt 0 0.45pt">An initial listing indicates that the following employees
    have potential access, permanently or on a one-off basis, to Material Acts or Facts, and so must sign the Statement of Consent (Appendix
    2):</P>
    <P STYLE="font: 11pt/13.45pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 11.25pt; text-indent: -10.85pt"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Executive Assistants;</P>
    <P STYLE="font: 11pt/13.45pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.35pt; text-indent: -13.95pt"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>Heads, Chief of Staff and the Ombudsman;</P>
    <P STYLE="font: 11pt/13.4pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.25pt; text-indent: -10.85pt"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Advisors to the Executive Board;</P>
    <P STYLE="font: 11pt/13.4pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.25pt; text-indent: -10.85pt"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Executive secretaries and permanent participants of statutory bodies meetings;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 5.3pt 0 11.25pt; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Department managers of the superintendencies responsible for the following matters: Accounting, Capital Markets and Investor Relations
    , Economic and Financial Controllership, Costs and Tariffs, Regulatory Affairs, Legal Affairs, Risk Management and Compliance, and Auditing,
    Communication and Integrated Planning;</P>
    <P STYLE="font: 11pt/98% Arial, Helvetica, Sans-Serif; margin: 0 5.25pt 0 11.25pt; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Department Managers of Metropolitan Water Resources Department, , Technological Prospection and Intellectual Property Department.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 5.45pt 0 0.45pt; text-align: justify">The Executive Officers and the persons
    described above may designate other employees with potential access to material acts and facts, either in a permanent or eventual manner.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 5.65pt 0 0.45pt; text-align: justify">Employees holding the positions described
    above, as well as those designated by them, must sign the Statement of Consent to this Policy (Appendix 2)</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt; text-align: justify"><B>Securities lending (lease)</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.55pt 0 0.45pt; text-align: justify">A transaction whereby one investor
    (the lender) lends a fixed amount of securities to another (the borrower), for a fixed period, whether or not a rate is agreed between
    them. In general, the lender is <FONT STYLE="letter-spacing: -0.05pt">a long-term investor, who</FONT> is not planning to sell the assets,
    at least during the period of the agreement. The borrower, on the other hand, is an investor who needs the assets only for a short period
    of time, usually to execute a strategy or meet an existing investment commitment.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt; text-align: justify"><B>ICVM 358/2002</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 5.35pt 0 0.45pt; text-align: justify">Brazilian Securities Commission
    Instruction No. 358, of January 3, 2002, as amended. Provides for the disclosure and use of Material Acts or Facts relating to publicly-held
    companies, the disclosure of information in securities trading, or the acquisition of a significant holding of shares of a public-held
    company; and establishes restrictions and conditions for trading in the shares of a publicly-held company when a material fact has not
    yet been disclosed to the market.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt solid">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt; text-align: justify"><B>ICVM 361/2002</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.35pt 0 0.45pt; text-align: justify">Brazilian Securities Commission
    Instruction No. 361, of March 5, 2002, as amended. Provides for the <FONT STYLE="letter-spacing: -0.05pt">procedures for public offerings</FONT>
    for the acquisition of shares of a publicly-held company, the registration of such offerings for cancelling the registration as a publicly-held
    company, through an increase in the holding of the controlling shareholder, disposal of control of a publicly-held company, for the acquisition
    of control of a publicly-held company involving an exchange of securities, or for an exchange of securities.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.35pt 0 0.45pt; text-align: justify"></P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0">-2</P>

<!-- Field: Page; Sequence: 10 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="2" STYLE="text-align: center; width: 11%; border: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 75%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Appendix</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt"><B>Definitions</B></P></TD><TD STYLE="width: 14%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.6pt; text-align: center">Number</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.65pt; text-align: center"><B>0001</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Linked to:</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.25pt"><B>PI0022-v.4 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</B></P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0.05pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 96%; border-top: black 1pt solid; border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>ICVM 480/2009</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Brazilian Securities Commission Instruction No. 480, of
    December 7, 2009, as amended. Provides for the registration of issuers of securities admitted for trading on regulated markets.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Federal Law 6,385/1976</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 0.45pt">Law No. 6,385, of December 7, 1976, as amended. Provides
    for the securities market and creates the Securities Commission.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Federal Law 6,404/1976</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Law No. 6,404, of December 15, 1976, as amended. provides
    for joint-stock companies (Brazilian Corporate Law).</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Federal Law 13,303/2016</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 5.2pt 0 0.45pt">Law No. 13,303, of June 30, 2016. Provides for the legal
    regulations of government-owned and government-controlled companies and their subsidiaries, at the federal, state and municipal level.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 0 0 0.45pt; text-align: justify"><B>Members of the Statutory Bodies</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.4pt 0 0.45pt; text-align: justify">Members of the Board of Directors,
    Officers, members of the Fiscal Council (members and alternates), members of the Audit Committee, the Eligibility and Advisory Committee
    and any other bodies with technical or advisory functions, existing or to be created in the future by statutory ordinance of Sabesp.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Direct trades</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Trades executed directly by the owner of a security.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>Indirect trades</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Trades executed through:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 0.45pt">Related People; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Third parties under a trust agreement or a portfolio or
    share management agreement.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt">Trades by investment funds in which Covered People hold
    shares are not considered to be indirect trades, and are not subject to the prohibitions of this Policy, provided that:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 25.4pt; text-indent: -12.65pt"><FONT STYLE="letter-spacing: -0.1pt">i.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the fund manager&rsquo;s investment decisions cannot be influenced by the shareholders; and</P>
    <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.4pt; text-indent: -15.05pt"><FONT STYLE="letter-spacing: -0.1pt">ii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the investment funds are not exclusive.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt"><B>NYSE</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 0.45pt">The New York Stock Exchange.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 0.45pt; text-align: justify"><B>Statutory Body</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 5.45pt 0 0.45pt; text-align: justify">The Board of Directors, Officers,
    Fiscal Council, Audit Committee, Eligibility and Advisory Committee and any other bodies with technical or consultative functions, existing
    or to be created in the future by statutory ordinance of Sabesp.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: #BEBEBE 1pt solid">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 0.45pt"><B>Related Person</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 105.4pt 0 0.45pt">With regards to the natural persons stated in item
    3.1.2 (ii) and, pursuant to CVM Instruction 358/2002, these are:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 7.3pt">(i) spouse not separated judicially or extrajudicially;</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0">-3</P>

<!-- Field: Page; Sequence: 11 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD ROWSPAN="2" STYLE="text-align: center; width: 11%; border: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 75%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Appendix</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt"><B>Definitions</B></P></TD><TD STYLE="width: 14%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.6pt; text-align: center">Number</P><P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.65pt; text-align: center"><B>0001</B></P></TD></TR><TR STYLE="vertical-align: top"><TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"> <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Linked to:</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.25pt"><B>PI0022-v.4 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</B></P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0.05pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 97%; border-top: black 1pt solid; border-bottom: #BEBEBE 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0 27.6pt; text-indent: -15.4pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>cohabitant;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 0 0 29.95pt; text-indent: -17.8pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>any dependent included in the annual tax return; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 30.6pt; text-indent: -18.4pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>direct or indirect subsidiarires.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Tied Person</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">An individual or legal entity, fund or universality of rights
    which acts representing the same interests of another individual or legal entity, fund or universality of rights as defined in ICVM 361/2002.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B><I>Novo Mercado</I> Listing Regulations</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.45pt 0 5.4pt">Regulations applicable to companies with shares traded
    in the special listing segment of B3 referred to as the <I>Novo Mercado</I>. Sabesp has been listed in this segment since 2002.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>SEC</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">U.S. Securities and Exchange Commission</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Securities Act of 1933</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 0 0 5.4pt">The Securities Act of 1933, as amended. A US law of 1933
    setting rules for the disclosure of complete and fair information on securities, in order to protect investors against fraud.</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 5.9pt 0 0">http://legcounsel.house.gov/Comps/Securities%20Act%20Of%201933.pdf</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Securities Exchange Act of 1934</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 4.85pt 0 5.4pt">The Securities Exchange Act of 1934, as amended. A US
    law on regulation of securities exchanges, enacted in 1934.</P>
    <P STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0">http://legcounsel.house.gov/Comps/Securities%20Exchange%20Act%20Of%201934.pdf</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt; text-align: justify"><B>Trusted third parties</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.05pt 5.5pt 0 5.4pt; text-align: justify">Any individual or legal entity that
    may have access to Material Acts or Facts as a result of a commercial or professional relationship, or a relationship of trust, with Sabesp,
    such as independent auditors, securities analysts, consultants and members of the securities distribution system.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt; text-align: justify"><B>Statement of Consent</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.2pt 0 5.4pt; text-align: justify">Statement of consent to the Institutional
    Policy for Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp, to be signed by the Covered People. A model
    is contained in Appendix 2 to the Policy.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 5.4pt"><B>Securities</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.4pt 0; text-align: justify">Shares, debentures, promissory notes,
    subscription warrants, receipts and rights of subscription, and any other security listed in Article 2 of Federal Law 6.385/1976; and
    also ADSs, bonds and other securities traded in international markets equivalent to the items mentioned in Article 2 of Federal Law 6,385/1976.</P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 5.4pt 0; text-align: right">-4<BR STYLE="clear: both">
</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 8pt/1pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 8.95pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 11%; border: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif"><IMG SRC="sbs202105056k_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 75%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Appendix</P>
    <P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt"><B>Statement of Consent</B></P></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.6pt; text-align: center">Number</P>
    <P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 23.1pt 0 23.65pt; text-align: center"><B>0002</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.25pt">Linked to:</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.25pt"><B>PI0022-v.4 &ndash; Disclosure of Material Acts or Facts
    and Trading in Securities Issued by Sabesp</B></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.65pt 0 0 1pt">Description</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-top: #BEBEBE 1pt dashed; border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6.1pt 8.4pt 0 18.7pt; text-align: center"><B>STATEMENT OF CONSENT</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 5.95pt 8.45pt 0 18.7pt; text-align: center">to the Institutional Policy for
    Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BEBEBE 1pt dashed">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 5.05pt 0 15.95pt; text-align: justify">I, <I>[name], [nationality], [marital
    status], [profession]</I>, <I>TAX ID CPF No. [...], ID RG No. [...] [issuing body]</I>, resident and domiciled at <I>[Rua, No., unit,
    City, State, CEP], as [function or title],</I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 5.2pt 0 15.95pt; text-align: justify">hereby confirm that I have received
    a copy and am aware of the terms and conditions of the Policy on Disclosure of Material Acts or Facts and Trading in Securities Issued
    by Sabesp &ndash; PI0022v.4, approved at the 865 Meeting of the Board of Directors of Companhia de Saneamento B&aacute;sico do Estado
    de S&atilde;o Paulo &ndash; SABESP, as required by ICVM 358/2002.</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 5.15pt 0 15.95pt; text-align: justify">I hereby give my consent to the
    Policy and undertake to comply with all its terms and conditions. I also confirm that I am aware that failure to comply with the provisions
    of the Policy and of ICVM 358/2002 is a serious violation, for the purposes of paragraph 3 of Article 11 of Federal Law No. 6,385/76.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 5.15pt 0 15.95pt; text-align: justify">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 5.15pt 0 15.95pt; text-align: justify">[city], [date]</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 5.15pt 0 15.95pt; text-align: justify">___________________________________</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 5.15pt 0 15.95pt; text-align: justify">[name]</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0.1pt 0 0"><BR STYLE="clear: both">
</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

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<P></P>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U></U></B></FONT>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>SIGNATURE&nbsp;</U></B></FONT><FONT size=1>&nbsp;</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city S&#227;o Paulo, Brazil. <BR></FONT></DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;May 5, 2021</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

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   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV></TD></TR>

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   <TD height=16></TD>

   <TD height=16></TD>

   <TD height=16></TD></TR>

<TR>

   <TD vAlign=top align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Rui de Britto &#193;lvares Affonso</FONT>&nbsp;&nbsp;&nbsp;&nbsp;

   <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>

<TR>

   <TD><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Rui de Britto &#193;lvares Affonso </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Financial Officer and Investor Relations Officer </FONT></DIV></TD>

   <TD></TD></TR></TABLE></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<P>&nbsp;</P>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="'Times New Roman, Times, Serif'">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>

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