SEC Comment Letter for GERDAU S.A. (GGB) (CIK 0001073404) (GGB) — Jun 28, 2022
GERDAU S.A. (GGB) (CIK 0001073404)
Date: June 28, 2022 · CIK: 0001073404 · Accession: 0000000000-22-006907
AI Filing Summary & Sentiment
File numbers found in text: 001-14878
Letter
United States securities and exchange commission logo June 28, 2022 Rafael Japur Chief Financial Officer GERDAU S.A. Av. Dra. Ruth Cardoso, 8,501-8th floor Sao Paulo, Brazil CEP 05425-070 Re:GERDAU S.A. Form 20-F for the Year Ended December 31, 2021 File No. 001-14878 Dear Mr. Japur: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 28, 2022
Rafael Japur
Chief Financial Officer
GERDAU S.A.
Av. Dra. Ruth Cardoso, 8,501-8th floor
Sao Paulo, Brazil CEP 05425-070
Re:GERDAU S.A.
Form 20-F for the Year Ended December 31, 2021
File No. 001-14878
Dear Mr. Japur:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing