Circular Letter CVM/SEP 04/09

CIRCULAR LETTER/CVM/SEP/N°004/2009
Rio de Janeiro, June 30, 2009.
SUBJECT: New version (9.2) of the ITR/DFP/IAN System (CVMWIN)

Dear Director of Investor Relations,

This Circular Letter aims to inform open companies that starting from 01.07.09, version 9.2 of the CVMWIN System will be available for download on the CVM's electronic page (http://www.cvm.gov.br, MARKET PARTICIPANTS section, DOCUMENT SUBMISSION item, CVMWIN and DIVEXT subitem) and on the BM&FBOVESPA page (http://www.bmfbovespa.com.br, COMPANIES/ISSUERS section, FOR COMPANIES item, FOR LISTED COS subitem, ITR/DFP/IAN SYSTEM link) on the worldwide computer network.

This new version (9.2) corrects flaws identified in version 9.1, bringing the following changes:

a) in the ITR creation routine, data from the previous period of the cash flow statement and statement of changes in shareholders' equity tables will no longer be imported, for both the company and the consolidated figures; and

b) the description of account 2.05.05 in the liabilities balance sheet (ITR and DFP) of the chart of accounts for Financial Institutions and Insurers has changed from "Adjustments of Securities and Financial Instruments" to "Asset Valuation Adjustments".

Thus, if any document with a closing date on or after 30.06.09 was created with Company Type: "Financial Institutions" or "Insurers", it must be deleted before installing version 9.2 and created again in this new version so that the change described in item "b" above can take effect.

Until 10.07.09, the CVM will accept the submission of ITR, DFP, and IAN forms, via both versions - 9.1 and 9.2, in the following cases:

a) documents with a closing date prior to 30.06.09; and

b) documents with any closing date for the Company Type: "Commercial, Industrial and Other Companies".

Starting from 11.07.09, the ITR, DFP, and IAN forms can only be submitted in the new version 9.2, including resubmissions.

It is recommended that, before sending any electronic file, the system help be read.

Finally, we inform you that questions regarding the installation of this version 9.2 can be clarified by phone at 0800-728-2325 or by message to the address css.serpro@serpro.gov.br.

Sincerely,

Signed original by

ELIZABETH LOPEZ RIOS MACHADO
Superintendent of Corporate Relations