SEC Comment Letter for Vale S.A. (VALE) (CIK 0000917851) (VALE) — Jul 21, 2017
Vale S.A. (VALE) (CIK 0000917851)
Date: July 21, 2017 · CIK: 0000917851 · Accession: 0000000000-17-025699
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 July 21, 2017 Via E -mail Mr. Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida das Americas 700 – Bloco 8 – Loja 318 22640 – 100 Rio De Janiero, RJ, Brazil
Re: Vale S.A. Form 20-F for the Year Ended December 31, 2016 Filed April 11, 2017 File No. 001 -15030
Dear Mr. Pires :
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/Craig A rakawa
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Mail Stop 3561 July 21, 2017 Via E -mail Mr. Luciano Siani Pires Chief Financial Officer Vale S.A. Avenida das Americas 700 – Bloco 8 – Loja 318 22640 – 100 Rio De Janiero, RJ, Brazil Re: Vale S.A. Form 20-F for the Year Ended December 31, 2016 Filed April 11, 2017 File No. 001 -15030 Dear Mr. Pires : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/Craig A rakawa Craig Arakawa Accounting Branch Chief Office of Beverages, Apparel and Mining