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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

AI Filing Summary & Sentiment

File numbers found in text: 001-15030

Date
March 21, 2007
Author
Not clearly detected
Form
UPLOAD
Company
Vale S.A. (VALE) (CIK 0000917851)

Letter

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

Show Raw Text
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