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<ACCEPTANCE-DATETIME>20230809060121
ACCESSION NUMBER:		0001104659-23-089015
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		29
CONFORMED PERIOD OF REPORT:	20230809
FILED AS OF DATE:		20230809
DATE AS OF CHANGE:		20230809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GERDAU S.A.
		CENTRAL INDEX KEY:			0001073404
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14878
		FILM NUMBER:		231153199

	BUSINESS ADDRESS:	
		STREET 1:		AV DOUTORA RUTH CARDOSO, 8,501
		STREET 2:		8TH FLOOR
		CITY:			SAO PAULO, SP
		STATE:			D5
		ZIP:			05425-070
		BUSINESS PHONE:		011-55-51-3323-2703

	MAIL ADDRESS:	
		STREET 1:		AV DOUTORA RUTH CARDOSO, 8,501
		STREET 2:		8TH FLOOR
		CITY:			SAO PAULO, SP
		STATE:			D5
		ZIP:			05425-070

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GERDAU SA
		DATE OF NAME CHANGE:	19981112
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Document 1 - file: tm2322947d2_6k.htm

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<TYPE>EX-99.1
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<FILENAME>tm2322947d2_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
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Document 2 - file: tm2322947d2_ex99-1.htm

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<DOCUMENT>
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<FILENAME>tm2322947d2_ex99-2.htm
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Document 3 - file: tm2322947d2_ex99-2.htm

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Document 5 - file: tm2322947d2_ex99-1img002.jpg

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Document 9 - file: tm2322947d2_ex99-1img006.jpg

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Document 13 - file: tm2322947d2_ex99-1img010.jpg

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Document 15 - file: tm2322947d2_ex99-1img012.jpg

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Document 18 - file: tm2322947d2_ex99-1img015.jpg

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Document 23 - file: tm2322947d2_ex99-1img020.jpg

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Document 25 - file: tm2322947d2_ex99-1img022.jpg

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Document 28 - file: tm2322947d2_ex99-1img025.jpg

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