SEC Comment Letter for GERDAU S.A. (GGB) (CIK 0001073404) (GGB) — Dec 9, 2005
GERDAU S.A. (GGB) (CIK 0001073404)
Date: Dec. 9, 2005 · CIK: 0001073404 · Accession: 0000000000-05-061499
AI Filing Summary & Sentiment
File numbers found in text: 001-14878
Letter
December 8, 2005 via International mail and facsimile to +55 (51) 3323.2292 Mr. Osvaldo Burgos Schirmer Chief Financial Officer Gerdau S.A. Av. Farrapos 1811 Porto Alegre, Rio Grande do Sul - Brazil CEP 90220-005
RE: Gerdau S.A. Form 20-F for the year ended December 31, 2004 Filed June 30, 2005 File No. 001-14878
Dear Mr. Schirmer:
We have completed our review of your Form 20-F and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Jeanne Baker, Assistant Chief Accountant at (202) 551-3691, or to the undersigned at (202) 551- 3255.
Sincerely,
Nili Shah
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
December 8, 2005
via International mail and facsimile to +55 (51) 3323.2292
Mr. Osvaldo Burgos Schirmer
Chief Financial Officer
Gerdau S.A.
Av. Farrapos 1811
Porto Alegre, Rio Grande do Sul - Brazil CEP 90220-005
RE: Gerdau S.A.
Form 20-F for the year ended December 31, 2004
Filed June 30, 2005
File No. 001-14878
Dear Mr. Schirmer:
We have completed our review of your Form 20-F and have no
further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Ryan Rohn, Staff Accountant, at
(202)
551-3739 or, in his absence, to Jeanne Baker, Assistant Chief
Accountant at (202) 551-3691, or to the undersigned at (202) 551-
3255.
Sincerely,
Nili Shah
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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