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    ACCESSION NUMBER:		0001104659-24-057100
    CONFORMED SUBMISSION TYPE:	6-K
    PUBLIC DOCUMENT COUNT:		30
    CONFORMED PERIOD OF REPORT:	20240503
    FILED AS OF DATE:		20240506
    DATE AS OF CHANGE:		20240503

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			GERDAU S.A.
    		CENTRAL INDEX KEY:			0001073404
    		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				000000000
    		STATE OF INCORPORATION:			D5
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		6-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-14878
    		FILM NUMBER:		24914944

    	BUSINESS ADDRESS:
    		STREET 1:		AV DOUTORA RUTH CARDOSO, 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 DOUTORA RUTH CARDOSO, 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
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    <DESCRIPTION>FORM 6-K
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    <DOCUMENT>
    <TYPE>EX-99.1
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    <FILENAME>tm2413443d1_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
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    <DESCRIPTION>EXHIBIT 99.2
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    Document 3 - file: tm2413443d1_ex99-2.htm

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