<SEC-DOCUMENT>0001292814-25-000538.txt : 20250224
<SEC-HEADER>0001292814-25-000538.hdr.sgml : 20250224
<ACCEPTANCE-DATETIME>20250224084550
ACCESSION NUMBER:		0001292814-25-000538
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20250331
FILED AS OF DATE:		20250224
DATE AS OF CHANGE:		20250224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vale S.A.
		CENTRAL INDEX KEY:			0000917851
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15030
		FILM NUMBER:		25654365

	BUSINESS ADDRESS:	
		STREET 1:		PRAIA DE BOTAFOGO, 186
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			22250-145
		BUSINESS PHONE:		55 21 3485-3900

	MAIL ADDRESS:	
		STREET 1:		PRAIA DE BOTAFOGO, 186
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			22250-145

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Companhia Vale do Rio Doce
		DATE OF NAME CHANGE:	20051108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALLEY OF THE RIO DOCE CO
		DATE OF NAME CHANGE:	20020129

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALLEY OF THE DOCE RIVER CO
		DATE OF NAME CHANGE:	19950602
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>vale20250222_6k.htm
<DESCRIPTION>6-K
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION
</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Form&nbsp;6-K</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Report of Foreign Private Issuer</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Pursuant to Rule&nbsp;13a-16 or 15d-16 of</B></P>

<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>the Securities Exchange Act of 1934</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>For the month of February 2025</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Commission File Number 001-15030</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Vale S.A.</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Praia de Botafogo n&ordm; 186, 18&ordm; andar,
Botafogo</B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>22250-145 Rio de Janeiro, RJ, Brazil </B></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><I>(Address of principal executive office)</I></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Indicate by check mark whether the registrant files or will file annual
reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif">Form&nbsp;20-F
</FONT><FONT STYLE="font-family: Wingdings">x</FONT> <FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif">Form&nbsp;40-F </FONT><FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">This report is incorporated by reference in the registration
statements on Form <A HREF="https://www.sec.gov/Archives/edgar/data/917851/000129281423001757/valepream_f3a.htm">F-3/A filed by us and Vale Overseas Limited with the U.S. Securities and Exchange Commission (&ldquo;SEC&rdquo;) on April 25, 2023 (File Nos. 333-271248 and 333-271248-01)</A>.</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">Exhibit 15.1: <A HREF="ex15-1.htm">Awareness Letter of PricewaterhouseCoopers Auditores Independentes</A></P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: center; font: 9pt Segoe UI, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt">2</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="border-top: white 0.25pt solid; font: 16pt Segoe UI Light; margin: 0 0 12pt; border-bottom: black 0.25pt solid; text-transform: uppercase; border-left: white 0.25pt solid">SIGNATURES</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>

<P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0"><B>VALE S.A.</B></P>
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 43%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif; font-size: 9pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif; font-size: 9pt"><BR>
&nbsp;/s/&nbsp;Adriana Barbosa Areias&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Name: Adriana Barbosa Areias</P>
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Title: Attorney-in-fact</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif; font-size: 9pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif; font-size: 9pt">/s/&nbsp;Rodrigo Sebollela Duque Estrada Regis&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Name: Rodrigo Sebollela Duque Estrada Regis</P>
    <P STYLE="font: 9pt Segoe UI, Helvetica, Sans-Serif; margin: 0">Title: Attorney-in-fact</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Segoe UI, Helvetica, Sans-Serif; font-size: 9pt">Date: February 24, 2025</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Segoe UI, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>2
<FILENAME>ex15-1.htm
<DESCRIPTION>EX-15.1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/11.2pt Georgia, Times, Serif; margin: 0; text-align: left">February 24, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">Commissioners:</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">We are aware that our report dated July 25, 2024 on our review of interim statements
of Vale S.A. (&#8220;Vale&#8221;), which <FONT STYLE="color: #202124; background-color: white">appears </FONT>in Vale&#8217;s Form 6-K/A
<FONT STYLE="color: #202124; background-color: white">(No. 001-15030) </FONT>incorporated by reference in the Registration Statements
on Form F-3 of Vale (No. 333-271248) and of Vale Overseas Limited (No. 333-271248-01).</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/96% Georgia, Times, Serif; margin: 0">/s/PricewaterhouseCoopers Auditores Independentes Ltda.</P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0 0.5in 0 0; color: red"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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