April 26, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attention: Cheryl Brown

Re: Vale S.A.; Vale Overseas Limited (together, the “Registrants”) Registration Statement on Form F-3, as amended File Nos. 333-271248 and 333-271248-01 Request for Acceleration of Effective Date  

Dear Ms. Brown:

With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 9:00 a.m. (Eastern Time) on April 28, 2023, or as soon thereafter as practicable.

Please contact Jonathan Mendes de Oliveira of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Registrants, at +1 212 225 2827, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[Signature Pages Follow]

Very truly yours,

VALE S.A.
VALE OVERSEAS LIMITED

By: /s/ Adalgisa Campos da Silva de Queiroz Vieira

Name: Adalgisa Campos da Silva de Queiroz Vieira

Title: Attorney-in-Fact