<SEC-DOCUMENT>0001292814-19-002605.txt : 20190905
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<ACCEPTANCE-DATETIME>20190731152652
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ACCESSION NUMBER:		0001292814-19-002605
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190731

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRF S.A.
		CENTRAL INDEX KEY:			0001122491
		STANDARD INDUSTRIAL CLASSIFICATION:	MEAT PACKING PLANTS [2011]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1400 RUA HUNGRIA 5TH FLOOR
		STREET 2:		JARDIM EUROPA 01455 000
		CITY:			SAO PAULO SP BRAZIL
		STATE:			D5
		ZIP:			00000
		BUSINESS PHONE:		551123225061

	MAIL ADDRESS:	
		STREET 1:		8501 AV. DAS NACOES UNIDAS 1ST FLOOR
		STREET 2:		PINHEIROS 05425 070 SAO PAULO SP
		CITY:			BRAZIL
		STATE:			D5
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRF-BRASIL FOODS S.A.
		DATE OF NAME CHANGE:	20090708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PERDIGAO SA
		DATE OF NAME CHANGE:	20000823
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 16pt" face=tahoma,sans-serif>BRF S.A.</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=tahoma,sans-serif><B><FONT lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 12pt" face=tahoma,sans-serif></FONT></B></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=tahoma,sans-serif><B><FONT lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 16pt" face=tahoma,sans-serif>PUBLICLY-HELD COMPANY</FONT></B></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=tahoma,sans-serif><B><FONT lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 16pt" face=tahoma,sans-serif>CNPJ 01.838.723/0001-27</FONT></B></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=tahoma,sans-serif><B><FONT lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 16pt" face=tahoma,sans-serif>NIRE 42.300.034.240</FONT></B></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=tahoma,sans-serif><B><FONT lang=EN-US style="FONT-SIZE: 9pt" face=tahoma,sans-serif>CVM 16269-2</FONT></B></FONT></P>

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<P style="TEXT-ALIGN: center; MARGIN: 12pt 0in" align=center><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">July 31</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">, 2019</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><U><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">CORRESPONDENCE FILING VIA EDGAR</FONT></U></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">United States Securities and Exchange Commission</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Division of Corporation Finance</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">100 F Street, N.E.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Washington, D.C.&nbsp; 20549</FONT></P>

<P style="MARGIN: 0in 0in 0pt 63pt; TEXT-INDENT: -63pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Attention:&nbsp;&nbsp;&nbsp;&nbsp; Cecilia Blye, Chief</FONT></P>

<P style="MARGIN: 0in 0in 0pt 63pt; TEXT-INDENT: -63pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of Global Security Risk</FONT></P>

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

<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BRF S.A.</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt 1in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Form 20-F for the Fiscal Year Ended December 31, 2018</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt 1in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Filed April 29, 2019</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt 1in"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">File No. 1-15148</FONT></B></P>

<P style="MARGIN: 12pt 0in"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Dear Ms. Blye:</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF S.A. (&#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) acknowledges receipt of the comments of the staff (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Staff</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) of the Securities and Exchange Commission (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Commission</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) set forth in the Commission&#8217;s letter dated June 28, 2019 (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Comment Letter</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) with respect to BRF&#8217;s Form 20-F for the fiscal year ended December 31, 2018, filed April 29, 2019 (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">2018 Form 20-F</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;).&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF&#8217;s responses to your comments are set forth below. To facilitate your review, we have included in this letter the numbered comment from the Comment Letter in italicized text and have provided BRF&#8217;s responses immediately following the comment.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">We also make reference below to our letter to the Staff dated September 6, 2016 (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">2016 Response Letter</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;), submitted in response to the Staff&#8217;s comment letter to BRF dated August 8, 2016.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Form 20-F</FONT></U></B></P>

<P style="MARGIN: 0in 0in 0pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Risk Factors, page 3</FONT></U></B></P>

<P style="MARGIN: 0in 0in 12pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">A failure to comply with export control or economic sanctions laws&#8230;, page 9</FONT></U></B></P>

<P style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">1.</FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 7pt" face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">In your letter to us dated September 6, 2016, you discussed contacts with Sudan and </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Syria. A Form 6-K that you filed in 2013 lists a trademark in North Korea for </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Perdig&#227;o. Sudan, Syria and North Korea are designated by the U.S. Department of</FONT></I></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Securities and Exchange Commission <BR>July 31, 2019<BR>Page </FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">2</FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT></P>

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

<P style="MARGIN: 0in 0in 0pt 0.25in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">State as state sponsors of terrorism, and are subject to U.S. economic sanctions and/or </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">economic controls. Please describe to us the nature and extent of any past, current, </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">and anticipated contacts with Sudan and Syria since your prior letter, and with North </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Korea since November 20, 2017, the date that it was designated, including contacts </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">with their governments, whether through subsidiaries, distributors, affiliates, or other direct or indirect arrangements.</FONT></I></P>

<P style="MARGIN: 0in 0in 0pt 41.8pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt; TEXT-DECORATION: none" face="Times New Roman"></FONT></B>&nbsp;</P>

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

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">To the best of our knowledge after inquiry, BRF has never maintained a presence in Sudan or North Korea or conducted any business there or with the North Korean or Sudanese governments. BRF had aggregate gross sales of U.S.$477,653 in Syria for the fiscal years ended December 31, 2016, 2017 and 2018 and the three months ended March 31, 2019. </FONT></P>

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

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF does not maintain any operations in Sudan. The 2016 Response Letter incorrectly attributed BRF&#8217;s operations in the Republic of South Sudan to Sudan, and we regret this error. To the best of our knowledge after inquiry, BRF has never maintained a presence in Sudan or conducted any business there or with the Sudanese government. Although BRF maintains certain trademarks in Sudan, including for </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">One Foods</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">, </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Perdix</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> and </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Sadia</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">, BRF has not conducted any business in Sudan related to these trademarks or otherwise. </FONT></P>

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

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF has made limited sales of its products to ultimate customers in Syria. BRF&#8217;s gross sales to customers in Syria in 2017, 2018 and in the first three months of 2019 were U.S.$169,499, U.S.$294,909 and U.S.$13,245, respectively. BRF did not make any sales to customers in Syria in 2016. To the best of our knowledge after inquiry, BRF has not conducted any business with the Syrian government. Please note, however, that although BRF seeks to obtain information regarding the ownership of its customers and other counterparties, it is sometimes difficult to determine ownership and control with certainty, particularly with whether an entity engaged in commercial activities is owned or controlled by the government. BRF may export products to Syria in the future to the extent permitted by applicable laws.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">North Korea</FONT></U></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">To the best of our knowledge after inquiry, BRF has never maintained a presence in North Korea or conducted any business there or with the North Korean government. Although BRF applied for trademarks in North Korea for </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Perdig&#227;o</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">, </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Perdix</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> and </FONT><FONT lang=EN-US style="FONT-SIZE: 9pt" face="malgun gothic,sans-serif">&#48296;&#51648;&#44165;</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> (pelgigong), such trademarks expired on November 27, 2016 and BRF did not conduct any business in North Korea related to these trademarks or otherwise. </FONT></P>

<P style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in"><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">2.</FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 7pt" face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Please discuss the materiality of any such contacts with Sudan, Syria and North Korea, in </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">quantitative terms and in terms of qualitative factors that a reasonable investor would </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">deem important in making an investment decision. Tell us the approximate dollar </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">amounts of revenues, assets and liabilities associated with those countries for the last </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">three fiscal years and the subsequent interim period. Address for us the potential impact </FONT></I><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">of the investor sentiment evidenced by divestment and similar initiatives that have been <I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">directed toward companies that have operations associated with U.S.-designated state sponsors of terrorism.</FONT></I></FONT></I></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Securities and Exchange Commission <BR>July 31, 2019<BR>Page </FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">3</FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT></P>

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

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">To the best of our knowledge after inquiry, neither BRF nor any of its subsidiaries has had any operations in Sudan or North Korea since 2016. We believe BRF&#8217;s sales to ultimate customers in Syria are not material in quantitative or qualitative terms. In order for an omitted fact to be considered material, there must be a substantial likelihood that the disclosure of the omitted fact would have been viewed by a reasonable investor as having significantly altered the &#8220;total mix&#8221; of available information. </FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">In quantitative terms, the gross sales to customers in Syria have not been, and are expected to continue not to be, material to BRF&#8217;s business, results of operations and financial condition. BRF&#8217;s gross sales to customers in Syria in 2017, 2018 and in the first three months of 2019 were U.S.$169,499, U.S.$294,909 and U.S.$13,245, respectively. BRF did not make any sales to customers in Syria in 2016. In comparison, BRF&#8217;s consolidated gross sales in 2017, 2018 and in the first three months of 2019 were U.S.$10.1 billion, U.S.$9.2 billion and U.S.$2.2 billion, respectively (U.S. dollar amounts in this letter have been converted from corresponding amounts in Brazilian </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">reais</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"> at period-end exchange rates). Accordingly, the gross sales to customers in Syria represented less than 0.0001% of total gross sales in each of these periods. BRF therefore believes that quantitative disclosures relating to its limited sales in Syria would not significantly alter the &#8220;total mix&#8221; of information available to investors regarding its business, results of operations and financial condition.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF also believes that there is no significance to its limited contacts with Syria that would require qualitative disclosure in BRF&#8217;s filings with the Commission. BRF&#8217;s sale of products to customers in Syria is consistent with the activities that BRF carries out in the ordinary course of business with customers in more than 150 countries. In addition, BRF does not have any industrial units or sales offices in Syria. As a result, adverse developments in Syria could not result in significant disruptions to BRF&#8217;s overall business, results of operations or financial condition.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF does not believe that its sales in Syria constitute a material risk for its security holders or will impact BRF&#8217;s share value. BRF believes that it has disclosed the material risks to BRF and its shareholders in the 2018 Form 20-F, and a reasonable investor would not deem additional information about its limited sales in Syria important in making an investment decision. In addition, BRF does not believe that its sales in Syria have had or will have an impact on its reputation. Given that BRF operates in the food industry and the provision of food is a basic human right, there is no reason to believe that BRF&#8217;s limited sales in Syria would be viewed as conveying support to any political agenda or regime in that country.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">On the basis of the foregoing, we do not believe that BRF has any activities related to Sudan, Syria or North Korea which would pose any material risks to BRF or to our security holders. Thus, BRF respectfully submits that it has fulfilled its disclosure obligations.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF is committed to maintaining compliance with applicable U.S. sanctions laws and regulations. Given its global reach, BRF strives to educate its personnel regarding U.S. legal </FONT>


<FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">requirements. BRF will continue to review and monitor its activities globally to ensure compliance with applicable U.S. laws.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Securities and Exchange Commission <BR>July 31, 2019<BR>Page </FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">4</FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></FONT></P>

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<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">We acknowledge that BRF and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the Staff.</FONT></P>

<P style="MARGIN: 0in 0in 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Please direct any questions or comments regarding these response to Boris Dolgonos of Jones Day, BRF&#8217;s U.S. securities legal counsel, at (212) 326-3430.</FONT></P>

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   <P style="MARGIN: 0in 0in 12pt"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">Very truly yours,</FONT></P>

   <P style="MARGIN: 0in 0in 12pt"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman"><U>/s/ Lorival Nogueira Luz J&#250;nior&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <BR></U></FONT><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">Lorival Nogueira Luz J&#250;nior<BR></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Global Chief Executive Officer and Interim <BR>Chief Financial and Investor Relations Officer<BR></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">BRF S.A.</FONT></P></TD></TR></TABLE></DIV>

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

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