Exhibit 15.13

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           KPMG Auditores Independentes

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Brazil                         20031-000 Rio de Janeiro, RJ   55 (21) 2544-1338
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March 21, 2002
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549



Re: Registration Statement on Form F-4 of Vale Overseas Limited and Companhia
    Vale do Rio Doce



With respect to the registration statement, we acknowledge our awareness of the
use therein of our report dated October 19, 2001, except for notes 4 and 8 for
which the date is as of January 17, 2002, related to our review of interim
financial information of Valesul Aluminio S.A. as of September 30, 2000 and 2001
and for each of the nine month periods then ended included in the Vale Overseas
Limited and Companhia Vale do Rio Doce Registration Statement on Form F-4. Our
report dated October 19, 2001, except for notes 4 and 8 for which the date is as
of January 17, 2002 contains an explanatory paragraph that states that, as more
fully described in notes 4 and 8 to the interim financial statements, the
company has adjusted its property, plant and equipment and deferred income taxes
balances as a result of corrections of errors. Consequently, CVRD's interim
financial statements for 2000 and 2001 have been restated to conform with these
adjustments.


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
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.

KPMG Auditores Independentes


Rio de Janeiro, Brazil


/s/ KPMG Auditores Independentes