<SEC-DOCUMENT>0001292814-24-002809.txt : 20240723
<SEC-HEADER>0001292814-24-002809.hdr.sgml : 20240723
<ACCEPTANCE-DATETIME>20240723073029
ACCESSION NUMBER:		0001292814-24-002809
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20240723
DATE AS OF CHANGE:		20240723

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]
		ORGANIZATION NAME:           	01 Energy & Transportation
		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:		241132930

	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>sbs20240722_6k.htm
<DESCRIPTION>6-K
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD COLSPAN="3" STYLE="border-top: Black 4.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Washington, D.C. 20549</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 52%; border-top: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>FORM 6-K</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Report of Foreign Private Issuer</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Pursuant to Rule 13a-16 or 15d-16 of the</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Securities Exchange Act of 1934</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>For the month of July, 2024</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Commission File Number 1-31317</B></P></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 4.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Companhia de Saneamento B&aacute;sico do Estado
    de S&atilde;o Paulo - SABESP</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(Exact name of registrant as specified in its
    charter)</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Basic Sanitation Company of the State of S&atilde;o
    Paulo - SABESP</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(Translation of Registrant&#8217;s name into
    English)</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Rua Costa Carvalho, 300</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>S&atilde;o Paulo, S.P., CEP 05429-900,</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Federative Republic of Brazil</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(Address of principal executive office)</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Indicate by check mark whether the registrant
    files or will file annual reports under cover of Form 20-F or Form 40-F.</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Form 20-F <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT>&#9;Form
    40-F <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Indicate by check mark if the registrant is
    submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Yes <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT>&#9;No
    <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Indicate by check mark if the registrant is
    submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Yes <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT>&#9;No
    <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>INCORPORATION BY REFERENCE</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">This report and exhibits shall be deemed to
be incorporated by reference in our registration statements on <A HREF="https://www.sec.gov/Archives/edgar/data/1170858/000129281424002505/sbs20240621_f3.htm">Form F-3 filed with the U.S. Securities and Exchange Commission on June 21, 2024</A> (File No. 333-280420), and shall be deemed to be a part thereof from the date on which this report is furnished to the SEC, to
the extent not superseded by documents or reports subsequently filed or furnished to the U.S. Securities and Exchange Commission.</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">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.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 2.5in; text-align: justify">COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">June 22, 2024</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">By:</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><U>/s/ ANDRE GUSTAVO SALCEDO TEIXEIRA MENDES&#9;</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Name:</TD>
    <TD STYLE="width: 48%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">ANDRE GUSTAVO SALCEDO TEIXEIRA MENDES</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Title:</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Chief Executive Officer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">By:</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><U>/s/ CATIA CRISTINA TEIXEIRA PEREIRA&#9;</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Name:</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">CATIA CRISTINA TEIXEIRA PEREIRA</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Title:</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Chief Financial Officer and Investor Relations Officer</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><IMG SRC="sbs202407226k_001.jpg" ALT=""></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>EXHIBIT INDEX</B></P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom">
    <P STYLE="border-bottom: Black 0.75pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><B>Exhibit
    Number</B></P></TD>
    <TD STYLE="text-align: center; width: 87%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom">
    <P STYLE="border-bottom: Black 0.75pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><B>Document
    Description</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">5.3</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><A HREF="ex5-3.htm">Opinion of Lefosse Advogados, Brazilian legal counsel of the Registrant as to matters of Brazilian law relating to common shares (over-allotment).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">23.5</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><A HREF="ex5-3.htm">Consent of Lefosse Advogados (included in Exhibit 5.3)</A></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 7pt; letter-spacing: 1.5pt; text-align: left; background-color: transparent"><IMG SRC="sbs202407226k_002.jpg" ALT=""><FONT STYLE="font-weight: normal; letter-spacing: 0pt; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 7pt; letter-spacing: 1.5pt; text-align: right; background-color: transparent"><FONT STYLE="font-weight: normal; letter-spacing: 0pt; background-color: white">Exhibit
5.3</FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 7pt; text-align: center"><B>Lefosse Advogados<BR>
</B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal; font-weight: normal; color: #4A4A4A; letter-spacing: 0pt">Rua
Tabapu&atilde;, 1.227, 14&ordm; andar<BR>
</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">04533-014, S&atilde;o Paulo, SP<BR>
<FONT STYLE="font-variant: normal; font-weight: normal; color: #4A4A4A; letter-spacing: 0pt">Tel.: +55 (11) 3024-6100<BR>
Fax: +55 (11) 3024-6200</FONT></FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 7pt; text-align: center">S&atilde;o Paulo, July 22, 2024.</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: left">Companhia de Saneamento B&aacute;sico
do Estado de S&atilde;o Paulo &#8211; SABESP<BR>
Rua Costa Carvalho, n&ordm; 300<BR>
05.429-000, S&atilde;o Paulo, SP, Brazil</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: center">Companhia de Saneamento B&aacute;sico
do Estado de S&atilde;o Paulo &#8211; SABESP<BR>
Offer and sale of 28,756,956 Additional Common Shares</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">We are qualified to practice law
in the Federative Republic of Brazil (&quot;<B>Brazil</B>&quot;) and have acted as special Brazilian legal counsel to Companhia de Saneamento
B&aacute;sico do Estado de S&atilde;o Paulo &#8211; SABESP, a corporation (<I>sociedade por a&ccedil;&otilde;es</I>) organized and existing
under the laws of Brazil (the &quot;<B>Company</B>&quot;), in connection with the preparation and filing by the Company, under the U.S.
Securities Act of 1933, as amended (&quot;<B>Securities Act</B>&quot;), of an automatically effective registration statement on Form F-3ADR
filed on June 21, 2024, (&quot;<B>Registration Statement</B>&quot;) with the United States Securities and Exchange Commission (&quot;<B>SEC</B>&quot;)
with respect to 28,756,956 additional common shares, with no par value, of the Company (the &quot;<B>Additional Common Shares</B>&quot;),
to be offered and sold from time to time on a delayed or continuous basis by the selling shareholder named therein (&quot;<B>Selling Shareholder</B>&quot;)
at offering prices to be determined from time to time.</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">In rendering the opinions expressed
herein, we have examined:</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(i)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">an electronic copy of the Registration Statement filed with the SEC as of the date hereof;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(ii)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">an electronic copy of the Preliminary Prospectus Supplement to the Registration Statement dated
June 21, 2024, filed with the SEC pursuant to Rule 424(b) under the Securities Act, including the documents incorporated by reference
therein (the &quot;<B>Preliminary Prospectus Supplement</B>&quot;);</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(iii)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">an electronic copy of the Final Prospectus Supplement to the Registration Statement dated July 18,
2024, filed with the SEC pursuant to Rule&nbsp;424(b)&nbsp;under the Securities Act, including the documents incorporated by reference
therein (the &quot;<B>Final Prospectus Supplement</B>&quot; and, together with the Preliminary Prospectus Supplement, the &quot;<B>Prospectus
Supplements</B>&quot;);</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(iv)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">an executed copy of the International Underwriting and Placement Facilitation Agreement dated July
18, 2024 by and between the Company, the Selling Shareholder and the several international underwriters named therein (the &quot;<B>Underwriting
Agreement</B>&quot;);</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(v)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">a copy of the Company's by-laws <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">(estatuto
social),</FONT> as in effect on the date hereof and which will be effective upon the effectiveness of the offering; and</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(vi)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">such other documents, certificates and information and such matters of law as we have deemed necessary
or appropriate in connection with the opinions expressed herein.</FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify">In rendering the opinions below,
we have made the following assumptions:</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(i)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">the signatures on the originals, certified copies or copies of all documents submitted to us are
genuine;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(ii)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">the Registration Statement and any amendments or supplements thereto including the Prospectus Supplements
(and any of the documents incorporated by reference therein) are effective and comply with all applicable laws at the time the Common
Shares have been offered as contemplated by the Registration Statement, including the Prospectus Supplements;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt"></FONT></P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: -0.1pt; text-align: center">Rua Tabapu&atilde;, 1227
14<SUP>th</SUP> floor 04533-014 S&atilde;o Paulo SP Brazil | Phone + 55 11 3024-6100 Fax + 55 11 3024-6200</P>
<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">&nbsp;</FONT></P>


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<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 7pt; letter-spacing: 1.5pt; text-align: left; background-color: transparent"><IMG SRC="sbs202407226k_002.jpg" ALT=""></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 7pt; letter-spacing: 1.5pt; text-align: left; background-color: transparent"><FONT STYLE="font-weight: normal; letter-spacing: 0pt; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(iii)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">the Additional Common Shares have been sold and delivered to, and paid for by, the purchasers at
the price specified in, and in accordance with the terms of the Underwriting Agreement;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(iv)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">each of the Company and the Selling Shareholder has authorized the offering of the Additional Common
Shares, and has taken any other appropriate corporate action;</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(v)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">all factual representations made in documents reviewed by us, other than those dealing with matters
of Brazilian law, are accurate and complete; and</FONT></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.25pt 5pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 9.5pt">(vi)</FONT>&nbsp;<FONT STYLE="font-size: 9.5pt">except as specifically otherwise mentioned herein, there is no provision of the law of any jurisdiction
other than Brazil that has any implication in relation to the opinions expressed herein.</FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">We express no opinion as to any laws
other than the laws of Brazil as in effect on the date hereof and we have not made any investigation of the laws of any jurisdiction outside
of Brazil. In particular, we have made no independent investigation of the laws of the State of New York as a basis for the opinions expressed
herein and do not express or imply any opinion on such laws. This opinion is to be governed by and construed in accordance with the laws
of Brazil in effect as of the date hereof. This opinion is issued solely for the purposes of the filing of the Registration Statement
and the offering of the Additional Common Shares by the Selling Shareholder and is not to be relied upon in respect of any other matter.</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">Based upon the foregoing, and subject
to the qualifications set forth below, we are of the opinion that:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-size: 9.5pt">1.</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.25pt"><FONT STYLE="font-size: 9.5pt">The Company is validly existing as a corporation
(<I>sociedade por a&ccedil;&otilde;es</I>) under the laws of Brazil, with corporate power and authority to own lease and operate its properties
and conduct its business in Brazil as described in the Registration Statement documents and execute, deliver and perform its obligations
under the Registration Statement documents.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-size: 9.5pt">2.</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.25pt"><FONT STYLE="font-size: 9.5pt">In accordance with the Underwriting Agreement, the
Additional Common Shares are legally issued, fully paid and non-assessable (meaning that no further sums will be payable to the Company
on such Additional Common Shares).</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify">The limitations inherent in the independent
verification of factual matters and the character of determinations involved in the preparation of a disclosure document are such, however,
that we do not assume any responsibility for the accuracy, completeness or fairness of the statements contained in the Registration Statement,
the Prospectus Supplements or any amendments or supplements thereto (including any of the documents incorporated by reference therein).</P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 4.2pt 7pt 0; text-align: justify"><FONT STYLE="background-color: white">We
hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the references to our firm in the
prospectus constituting a part of the Registration Statement, including the Prospectus Supplements, under the captions &quot;Validity
of Securities&quot; and &quot;Service of Process&quot; and &quot;Enforcement of Judgements in Brazil&quot; In giving this consent, we
do not hereby admit that we are within the category of persons whose consent is required under Section&nbsp;7 of the Securities Act or
the Rules&nbsp;and Regulations of the SEC promulgated thereunder.</FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt 4.2pt 7pt 60%; text-align: left">Very truly yours,</P>


<DIV STYLE="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt; margin-right: 2%; margin-left: 60%">

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 7pt; background-color: white">/s/ LEFOSSE ADVOGADOS<BR>
<FONT STYLE="font-variant: normal; font-weight: normal">/s/ Jana Araujo de Oliveira</FONT></P>

<P STYLE="font: 9.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 7pt; background-color: white"><FONT STYLE="font-style: normal; font-variant: normal; font-weight: normal">&nbsp;</FONT></P>

</DIV>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#9;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

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&**** /_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
