SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Mar 21, 2007
Vale S.A. (VALE) (CIK 0000917851)
Date: March 21, 2007 · CIK: 0000917851 · Accession: 0000000000-07-014530
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File numbers found in text: 001-15030
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
March 21, 2007
Mr. Fabio de Oliveira Barbosa
Chief Financial Officer
Companhia Vale do Rio Doce
Avenida Graça Aranha, No. 26
20030-900 Rio de Janeiro, RJ, Brazil
Re: Companhia Vale do Rio Doce
Form 20-F for Fiscal Year Ended December 31, 2005
Filed May 25, 2006
File No. 001-15030
Dear Mr. Barbosa:
We have completed our review of your Form 20-F and related filings and do not,
at this time, have any further comments.
S i n c e r e l y ,
Jill S. Davis
B r a n c h C h i e f