Exhibit 17.1

Guarantors and Issuers of Guaranteed Securities

Each of the following securities issued by Vale Overseas Limited, a wholly owned subsidiary of Vale S.A., is unconditionally and fully guaranteed by Vale S.A.:

- 6.250% Guaranteed Notes due 2026

- 3.750% Guaranteed Notes due 2030

- 6.125% Guaranteed Notes due 2033

- 8.250% Guaranteed Notes due 2034

- 6.875% Guaranteed Notes due 2036

- 6.875% Guaranteed Notes due 2039