- 7/28/1940 +
July 28, 1940 BRA-SP 1940 Espanha 0 - 1 Palmeiras 1
July 28, 1940 BRA-SP 1940 Comercial (SP) 0 - 3 Ypiranga 1
July 28, 1940 BRA-SP 1940 Portuguesa Santista 3 - 4 SP Railway 1
July 28, 1940 BRA-SP 1940 Corinthians 4 - 1 Santos 1