SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Aug 25, 2014
Vale S.A. (VALE) (CIK 0000917851)
Date: Aug. 25, 2014 · CIK: 0000917851 · Accession: 0000000000-14-042742
AI Filing Summary & Sentiment
File numbers found in text: 001-15030
Letter
August 25 , 201 4 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, 201 3 Filed March 27 , 201 4 File No. 001-15030
Dear Mr. Pires :
We have completed 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 proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Craig Arakawa for
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August 25 , 201 4 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, 201 3 Filed March 27 , 201 4 File No. 001-15030 Dear Mr. Pires : We have completed 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 proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Craig Arakawa for Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining