SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Sep 8, 2015

Vale S.A. (VALE) (CIK 0000917851)
Date: Sept. 8, 2015 · CIK: 0000917851 · Accession: 0000000000-15-044707

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AI Filing Summary & Sentiment

File numbers found in text: 001-15030

Date

December 31, 2014

Author

Not clearly detected

Form

UPLOAD

Company

Vale S.A. (VALE) (CIK 0000917851)

Letter

Mail Stop 3561 September 8 , 2015 Via E -Mail Mr. 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, 2014 Filed March 20 , 2015 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 Un ited 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Since rely,

/s/Tia L. Jenkins

Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining

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Mail Stop 3561
September 8 , 2015

Via E -Mail
Mr. 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, 2014
Filed March 20 , 2015
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 Un ited 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 include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Since rely,

        /s/Tia L. Jenkins

Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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