series
| Jan. 21, 1940 | BRA-SP | 1939 | Comercial (SP) | 0 - 5 | SP Railway | 1 | |
| June 4, 1939 | BRA-SP | 1939 | Comercial (SP) | 3 - 7 | SP Railway | 1 |
scoreboard
| BRA-SP | 1939 | Espanha | 3 - 0 | Portuguesa Santista | 1 | |
| BRA-SP | 1939 | Portuguesa | 3 - 1 | São Paulo FC | 1 | |
| BRA-SP | 1939 | Corinthians | 3 - 3 | Palmeiras | 1 |