Vale S.A.
Avenida das Américas, 700, 2º floor
Rio de Janeiro RJ
February 2, 2017
Re: Registration Statement 333-207181 and 333-207181-01
With respect to the subject registration statement, we acknowledge our awareness of the use therein of our report dated October 26, 2016 related to our review of interim financial information.
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 independent registered accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
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/s/ KPMG Auditores Independentes |
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KPMG Auditores Independentes |
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Rio de Janeiro - RJ |
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