Oi SA

OI SA has filed IranNotice's with the SEC from 2013-2020.  (https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001160846&type=iran&dateb=&owner=include&count=40)

We also provide telecommunications services in the ordinary course of business to the Embassy of Iran in Brasilia. In 2019, we recorded gross revenues of approximately R$15,700 from these services. As one of the primary providers of telecommunications services in Brasilia, we intend to continue providing such services, as we do to the embassies of many other nations."

We do not maintain any bank accounts in Iran. All payments in connection with our international roaming agreements are effected through our bank accounts in London.

The purpose of all of these agreements is to provide our customers with coverage in areas where we do not own networks. For that purpose, we intend to continue maintaining these agreements.

According to its Annual Report filed with the SEC for fiscal year 2019: "We have roaming agreements with MTN Irancell, Mobile Company of Iran and Rightel Communications, each of which is an Iranian mobile phone operator. Pursuant to such roaming agreements, our customers are able to roam in these mobile phone operators’ networks (outbound roaming) and customers of MTN Irancell, Mobile Company of Iran and Rightel Communications are able to roam in our network (inbound roaming). For outbound roaming, we pay roaming fees for use of their network by our customers, and for inbound roaming, we receive roaming fees for use of our network. During 2019, we recorded revenues of R$5,019 and expenses of R$2,203 in connection with these roaming agreements. (https://www.sec.gov/Archives/edgar/data/1160846/000119312520128888/d910928d20f.htm)