<SEC-DOCUMENT>0001104659-23-107068-index.html : 20231005
<SEC-HEADER>0001104659-23-107068.hdr.sgml : 20231005
<ACCEPTANCE-DATETIME>20231005122646
ACCESSION NUMBER:		0001104659-23-107068
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20231005
FILED AS OF DATE:		20231005
DATE AS OF CHANGE:		20231005

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:		231310586

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>tm2327876d1_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
Document 1 - file: tm2327876d1_6k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>tm2327876d1_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 2 - file: tm2327876d1_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2327876d1_ex99-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2327876d1_ex99-1img001.jpg

</DOCUMENT>
</SEC-DOCUMENT>