Correspondence 0001292814-23-001802 from Vale S.A. (VALE)
Vale S.A.
Date: April 26, 2023 · CIK: 0000917851 · Accession: 0001292814-23-001802
AI Filing Summary & Sentiment
File numbers found in text: 333-271248
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Attention: Cheryl Brown Vale S.A.; Vale Overseas Limited (together, the “Registrants”) Registration Statement on Form F-3, as amended File Nos. 333-271248 and 333-271248-01 Request for Acceleration of Effective Date
Dear Ms. Brown:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 9:00 a.m. (Eastern Time) on April 28, 2023, or as soon thereafter as practicable.
Please contact Jonathan Mendes de Oliveira of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Registrants, at +1 212 225 2827, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
[Signature Pages Follow]
Very truly yours,
VALE S.A.
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April 26, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cheryl Brown
Re:
Vale S.A.; Vale Overseas Limited (together, the “Registrants”)
Registration Statement on Form F-3, as amended
File Nos. 333-271248 and 333-271248-01
Request for Acceleration of Effective Date
Dear Ms. Brown:
With respect to the above-referenced
registration statement (the “Registration Statement”), and pursuant to Rule 461 under the Securities Act of 1933, as
amended, the Registrants hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the
Registration Statement, so that it is declared effective at 9:00 a.m. (Eastern Time) on April 28, 2023, or as soon thereafter as practicable.
Please contact Jonathan Mendes
de Oliveira of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Registrants, at +1 212 225 2827, as soon as the Registration Statement
has been declared effective, or if you have any other questions or concerns regarding this matter.
[Signature Pages Follow]
Very truly yours,
VALE S.A.
VALE OVERSEAS LIMITED
By:
/s/ Adalgisa Campos da Silva de Queiroz Vieira
Name:
Adalgisa Campos da Silva de Queiroz Vieira
Title: Attorney-in-Fact