Material FactSão Paulo, October 13, 2011 - TRISUL S.A. (BM&FBovespa: TRIS3; Bloomberg: TRIS3 BZ; Reuters: TRIS3.SA), in compliance with Paragragph 4, Article 157 of Law 6,404/76 and CVM Rule 358/02, complementing the notices of Material Fact released on August, 15, 2011, August 29, 2011 and September 8, 2011, hereby announces the completion of audit works of its Financial Statements for the second quarter of 2011, as well as the issue of the independent auditors’ special review report (“2Q11

ITR”).
In view of the foregoing, the Company informs that the 2Q11 ITR (quarterly information) is available at the Regular and Special Information (IPE) System of the Brazilian Securities and Exchange Commission – CVM (www.cvm.gov.br) and at the BM&FBOVESPA S.A. – Securities, Commodities and Futures Exchange (www.bmfbovespa.com.br), as well as at Trisul’s website (www.trisul-sa.com.br/ri).

The Company clarifies that its 2Q11 ITR does not reveal any difference in relation to the Quarterly Accounting Information released on September 8, 2011, except for the inclusion of the last item of Note 3.2 to the financial statements, which clarifies aspects of the budgetary review conducted in the first half of 2011.

For further information, please contact: Investor Relations

Phone: (55 11) 3147-0428 e-mail: ri@trisul-sa.com.br website: www.trisul-sa.com.br/ir

ABOUT TRISUL

Trisul S.A. is one of the largest real estate developers and builders in the São Paulo metropolitan area focusing on residential projects. Throughout its history, the Company has launched more than 29,000 units, distributed over 195 projects. According to the Top Real Estate held in June 2010, Trisul established itself as the 6th largest construction company and the 8th largest developer in the São Paulo metropolitan area in 2009 (source: Embraesp).

All statements herein related to business prospects, future estimates of operating and financial results, and Trisul’s growth prospects are merely estimates and, as such, are based solely on the expectations of the executive board regarding the company’s business future. These expectations largely depend on changes in market conditions and the performance of the Brazilian economy, the sector, and the international market and are, therefore, subject to changes without prior notice. This performance report includes accounting data and non-accounting data such as operating and financial results and projections based on the expectations of Board of Directors. The non-accounting data was not reviewed by the Company’s independent auditors.