GFASY Gafisa SA (PK)

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To Gafisa S.A. Fiscal Council and Board of Directors

Av. das Nações Unidas, 8.501, 19^th floor, Pinheiros
CEP 05425-070 São Paulo / SP

LETTER OF RESIGNATION

Dear Sirs,

I, Luis Fernando Brum de Melo, through this letter and on this date, submit my resignation from the position of Sitting Member of Gafisa S.A.’s Fiscal Council, to which I was elected at the General Shareholder’s Meeting held on April 16, 2015 at 10:00AM.

For this effect, I grant the Company and its shareholders, at any time, full, irrevocable, irreversible, comprehensive release in all respects and I and my successors shall make no further claim, under any circumstance, in or out of court, now or in the future, declaring expressly that I have nothing further to claim, receive or demand due to any act or fact directly or indirectly related to this Company and its direct or indirect Shareholders.

As a consequence of my resignation, Ms. Laiza Fabiola Martins de Santa Rosa, currently an Alternate Member of the Fiscal Council, shall take over the vacant position of Sitting Member of the Fiscal Council until the next General Shareholder’s Meeting.

With nothing further to add.

São Paulo, January 26^th, 2016

Sincerely,