SEC Comment Letter 0000000000-23-004042 to Vale S.A. (VALE)

Vale S.A.
Date: April 21, 2023 · CIK: 0000917851 · Accession: 0000000000-23-004042

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AI Filing Summary & Sentiment

File numbers found in text: 333-271248

Date

April 21, 2023

Author

Not clearly detected

Form

UPLOAD

Company

Vale S.A.

Letter

United States securities and exchange commission logo April 21, 2023 Eduardo de Salles Bartolomeo Chief Executive Officer Vale S.A. Praia de Botafogo 186 - offices 1101, 1701 and 1801 Botafogo Rio De Janeiro - RJ 22250-145 BRAZIL Re:Vale S.A. Registration Statement on Form S-3 Filed April 14, 2023 File No. 333-271248 Dear Eduardo de Salles Bartolomeo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jonathan Mendes de Oliveira

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United States securities and exchange commission logo
April 21, 2023
Eduardo de Salles Bartolomeo
Chief Executive Officer
Vale S.A.
Praia de Botafogo 186 - offices 1101, 1701 and 1801
Botafogo
Rio De Janeiro - RJ
22250-145
BRAZIL
Re:Vale S.A.
Registration Statement on Form S-3
Filed April 14, 2023
File No. 333-271248
Dear Eduardo de Salles Bartolomeo:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin,
Acting Legal Branch Chief, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Jonathan Mendes de Oliveira

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