SEC Info - Vale S.A., et al. - ‘F-3ASR’ on 6/19/18

Vale S.A., et al. – ‘F-3ASR’ on 6/19/18 – ‘EX-15.1’

On: Tuesday, 6/19/18, at 5:15pm ET · Effective: 6/19/18 · Accession #: 1104659-18-41083 · File #s: 333-225723, -01

As Of Filer Filing For·On·As Docs:Size Issuer Agent 6/19/18 Vale S.A. F-3ASR 6/19/18 10:1.1M Merrill Corp-MD/FA Vale Overseas Ltd

Document/Exhibit Description Pages Size 1: F-3ASR Automatic Shelf Registration Statement for HTML 275K Securities of a Well-Known Seasoned Foreign Private Issuer 2: EX-1.1 Underwriting Agreement HTML 131K 3: EX-1.2 Underwriting Agreement HTML 141K 4: EX-5.1 Opinion re: Legality HTML 29K 5: EX-5.2 Opinion re: Legality HTML 60K 6: EX-5.3 Opinion re: Legality HTML 23K 8: EX-23.1 Consent of Experts or Counsel HTML 8K 9: EX-25.1 Statement re: Eligibility of Trustee -- Form T-1|2 HTML 63K 10: EX-25.2 Statement re: Eligibility of Trustee -- Form T-1|2 HTML 65K 7: EX-15.1 Letter re: Unaudited Interim Financial Information HTML 10K

Exhibit 15.1

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We are aware that our report dated April 25, 2018 on our review of interim financial information of Vale S.A. for the three-month periods ended March 31, 2018 and 2017, which is included in the report on Form 6-K of Vale S.A. furnished to the Securities and Exchange Commission on April 25, 2018, is incorporated by reference in this Registration Statement on Form F-3 of Vale S.A. and Vale Overseas Limited.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.

Very truly yours,


/s/ *KPMG Auditores Independentes*
KPMG Auditores Independentes


Rio de Janeiro, Brazil
June 19, 2018

This ‘F-3ASR’ Filing

Date

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Filed on / Effective on:

6/19/18

6-K

4/25/18

6-K

3/31/18

3/31/17

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Vale S.A., et al. – ‘F-3ASR’ on 6/19/18 – ‘EX-15.1’

On: Tuesday, 6/19/18, at 5:15pm ET · Effective: 6/19/18 · Accession #: 1104659-18-41083 · File #s: 333-225723, -01

Previous ‘F-3ASR’: ‘F-3ASR’ on 9/29/15 · Next & Latest: ‘F-3ASR’ on 8/4/21

Automatic Shelf Registration Statement for Securities of a Well-Known Seasoned Foreign Private Issuer — Form F-3
Filing Table of Contents

EX-15.1 — Letter re: Unaudited Interim Financial Information

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Vale S.A., et al. – ‘F-3ASR’ on 6/19/18 – ‘EX-15.1’

On: Tuesday, 6/19/18, at 5:15pm ET · Effective: 6/19/18 · Accession #: 1104659-18-41083 · File #s: 333-225723, -01

Previous ‘F-3ASR’: ‘F-3ASR’ on 9/29/15 · Next & Latest: ‘F-3ASR’ on 8/4/21

Automatic Shelf Registration Statement for Securities of a Well-Known Seasoned Foreign Private Issuer — Form F-3Filing Table of Contents

EX-15.1 — Letter re: Unaudited Interim Financial Information

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Automatic Shelf Registration Statement for Securities of a Well-Known Seasoned Foreign Private Issuer — Form F-3
Filing Table of Contents