SEC – ‘UPLOAD’ from 4/21/23 re: Vale Overseas Ltd., et al. – ‘TEXT-EXTRACT’

On:  Friday, 4/21/23, at 4:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-23-4042

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     37K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

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                                                                        

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		4/21/23		UPLOAD
		4/14/23		6-K,  F-3,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/14/23  Vale S.A.                         F-3         4/13/23    9:545K                                   MZ Technologies/FA