SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Sep 14, 2016
Vale S.A. (VALE) (CIK 0000917851)
Date: Sept. 14, 2016 · CIK: 0000917851 · Accession: 0000000000-16-092859
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 September 14 , 2016 Via E -mail Mr. Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida das Americas No. 700 – Bloco 8, Sala 218 22640 -100 Rio de Janeiro, RJ, Brazil
Re: Vale S.A. Form 20 -F for the Year Ended December 31, 2015 Filed March 31, 2016 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 u nder 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 information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Craig Arakawa
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Mail Stop 3561 September 14 , 2016 Via E -mail Mr. Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida das Americas No. 700 – Bloco 8, Sala 218 22640 -100 Rio de Janeiro, RJ, Brazil Re: Vale S.A. Form 20 -F for the Year Ended December 31, 2015 Filed March 31, 2016 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 u nder 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 information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Craig Arakawa Craig Arakawa Accounting Branch Chief Office of Beverages, Apparel, and Mining