<SEC-DOCUMENT>0001104659-18-072021-index.html : 20181210
<SEC-HEADER>0001104659-18-072021.hdr.sgml : 20181210
<ACCEPTANCE-DATETIME>20181210113916
ACCESSION NUMBER:		0001104659-18-072021
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		1
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20171231
</ITEM>
</RULE>
FILED AS OF DATE:		20181210
DATE AS OF CHANGE:		20181210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GERDAU S.A.
		CENTRAL INDEX KEY:			0001073404
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14878
		FILM NUMBER:		181225475

	BUSINESS ADDRESS:	
		STREET 1:		AV. DAS NACOES UNIDAS, 8,501
		STREET 2:		8TH FLOOR
		CITY:			SAO PAULO, SP
		STATE:			D5
		ZIP:			05425-070
		BUSINESS PHONE:		011-55-51-3323-2703

	MAIL ADDRESS:	
		STREET 1:		AV. DAS NACOES UNIDAS, 8,501
		STREET 2:		8TH FLOOR
		CITY:			SAO PAULO, SP
		STATE:			D5
		ZIP:			05425-070

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GERDAU SA
		DATE OF NAME CHANGE:	19981112
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>a18-41325_2sd.htm
<DESCRIPTION>SD
<TEXT>
Document 1 - file: a18-41325_2sd.htm

</DOCUMENT>
</SEC-DOCUMENT>