424B3 1 memo424b3ratiocopelord.txt THE BANK OF NEW YORK NEW YORKS FIRST BANK - FOUNDED 1784 BY ALEXANDER HAMILTON 101 BARCLAY STREET, NEW YORK, N.Y. 10286 AMERICAN DEPOSITARY RECEIPTS August 17, 2007 SECURITIES & EXCHANGE COMMISSION 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE: American Depositary Shares evidenced by American Depositary Receipts, each representing one thousand Ordinary Shares of Compahhia Paranaense de Energia S.A. Copel , (Form F-6 File No. 333-1996) 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, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the ratio change of the Ordinary ADRs of Compahhia Paranaense de Energia S.A. Copel. As required by Rule 424(e), the upper right hand corner of the Prospectus 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 ADR certificate with revised ratio of Compahhia Paranaense de Energia S.A. Copel ordinary shares. The Prospectus has been revised to reflect the new ratio by addition of the following notation: EFFECTIVE AUGUST 9, 2007 ONE ADR EQUALS ONE ORDINARY SHARE Please contact me with any questions or comments at 212 815-4244. Sandra Friedrich Assistant Vice President The Bank of New York - ADR Division Encl. CC: Paul Dudek, Esq. (Office of International Corporate Finance) 675934-1