SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Oct 30, 2013
Vale S.A. (VALE) (CIK 0000917851)
Date: Oct. 30, 2013 · CIK: 0000917851 · Accession: 0000000000-13-059596
AI Filing Summary & Sentiment
Letter
October 30, 2013 Via E -Mail Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida Graça Aranha, No. 26 20030 -900 Rio de Janeiro, RJ, Brazil
Re: Vale S. A. Form 20-F for the Year Ended December 31, 2012 Filed April 2, 2013 File No. 001 -15030
Dear Mr. Pires :
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proce eding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the inform ation the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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October 30, 2013 Via E -Mail Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida Graça Aranha, No. 26 20030 -900 Rio de Janeiro, RJ, Brazil Re: Vale S. A. Form 20-F for the Year Ended December 31, 2012 Filed April 2, 2013 File No. 001 -15030 Dear Mr. Pires : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proce eding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the inform ation the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining