Every three chocolates Renatinha eats, she can make 1.
So, after eating her 27 chocolates, Renatinha can form 9 other chocolates.
Eating these 9 chocolates, Renatinha forms 3 other chocolates.
So, eating the last 3 chocolates, Renatinha forms the last chocolate.
Therefore, Renatinha will eat chocolates 27 + 9 + 3 + 1 = 40 times.
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