SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Apr 30, 2010
Vale S.A. (VALE) (CIK 0000917851)
Date: April 30, 2010 · CIK: 0000917851 · Accession: 0000000000-10-023879
AI Filing Summary & Sentiment
Referenced dates: March 23, 2010
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
April 30, 2010
Via Mail and Facsimile (55 21) 3814-8820
Fabio de Oliveira Barbosa
Chief Financial Officer Vale SA (f/k/a Companhia Vale Do Rio Doce) Avenida Graca Aranha 20030-900 Rio de Janeiro, RJ Brazil
Re: Vale SA
Form 20-F for the Fiscal Year Ended December 31, 2008
Filed April 28, 2009 File No. 1-15030 Response Letter Filed April 6, 2010
Dear Mr. Oliveira Barbosa:
We refer you to our comment letter dated March 23, 2010 regarding business
contacts with Iran and Cuba. We have comp leted our review of this subject matter and
have no further comments at this time.
S i n c e r e l y ,
C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Roger Schwall Assistant Director Division of Cor poration Finance