BRFS BRF SA

March 31, 2010

U.S. Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn.: Document Control

Re: American Depositary Shares evidenced by
American Depositary Receipts representing two
deposited shares of Brasil Foods S.A. (Form F-6,
Registration No. 333-160191)

Ladies and Gentlemen:

Pursuant to Rule 424(b)(3) under the Securities
Act of 1933, as amended, on behalf of The Bank
of New York Mellon, as Depositary for securities
against which American Depositary Receipts are
to be issued, we attach a copy of the new
prospectus (Prospectus) reflecting a change in the
ratio between the American Depositary Shares and
the deposited Shares.

As required by Rule 424(e), the upper right hand
corner of the cover page has a reference to Rule
424(b)(3) and to the file number of the registration
statement to which the Prospectus relates.

Pursuant to Section III B of the General
Instructions to the Form F-6 Registration
Statement, the Prospectus consists of the revised
form of ADR certificate for Brasil Foods S.A.
which has been revised to state that:

Effective April 7, 2010, each American Depositary
Share represents one (1) deposited Share.

Please contact Monica Vieira at 212 815-4831 if
you have any questions or comments.

Very truly yours,

Encl.

cc: Paul Dudek, Esq.

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