SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Report
of Foreign Issuer
Pursuant
to Rule 13a-16 or 15d-16 of
the
Securities Exchange Act of 1934
For the
month of August, 2009
Commission
File Number: 001-33356
Gafisa
S.A.
(Translation
of registrant’s name into English)
Av.
Nações Unidas No. 4777, 9th floor
São
Paulo, SP, 05477-000
Federative
Republic of Brazil
(Address
of principal executive office)
Indicate
by check mark whether the registrant files or will file annual reports under
cover of Form 20-F or Form 40-F:
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):
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):
Indicate
by check mark whether by furnishing the information contained in this Form, the
Registrant is also thereby furnishing the information to the Commission pursuant
to Rule 12g3-2(b) under the Securities Exchange Act of 1934:
If “Yes”
is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): N/A
GAFISA
S.A.
CNPJ/MF
nº 01.545.826/0001-07
NIRE nº
35.300.147.952
Publicly
Held Company
In compliance with Article 6.13 of
Circular/CVM/SEP/ No. 002/2009, we hereby notify that we have hired the
independent auditing firm of Terco Grant Thornton Independent Auditors to
replace our previous
external independent auditors, PricewaterhouseCoopers Auditores Independentes
("PricewaterhouseCoopers"), to audit our financial statements as of and for the
years ended December 31, 2009 and December 31, 2010, including the revision of
the quarterly information as of and for the
period ended September 30, 2009.
The change of independent auditors
occurred strictly because of commercial circumstances.
Still, in compliance with the referenced
Instruction, we notify you that we obtained the consent of our previous independent
auditors, PricewaterhouseCoopers, with regard to the referenced
change.
São
Paulo, August 18, 2009
Gafisa
S.A.
Alceu
Duilio Calciolari
Investment
Relations Director
SIGNATURE
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.
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Gafisa
S.A.
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Date:
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August
19, 2009
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By:
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/s/
Alceu Duílio Calciolari
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Name:
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Alceu
Duílio Calciolari
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Title:
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Chief
Financial Officer
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FORWARD-LOOKING
STATEMENTS
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 offuture 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 a ctually 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.