<SEC-DOCUMENT>0001292814-13-002086.txt : 20130913
<SEC-HEADER>0001292814-13-002086.hdr.sgml : 20130913
<ACCEPTANCE-DATETIME>20130912211212
ACCESSION NUMBER:		0001292814-13-002086
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20130930
FILED AS OF DATE:		20130913
DATE AS OF CHANGE:		20130912

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		131095177

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sid20130912_6k1.htm
<DESCRIPTION>MATERIAL FACT
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<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, D.C. 20549 </B></FONT></DIV>

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<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>FORM 6-K </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Report of Foreign Private Issuer<BR>Pursuant to Rule 13a-16 or 15d-16 of the</FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Securities Exchange Act of 1934</FONT></DIV>

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<DIV><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of September, 2013</B></FONT></DIV><FONT color=#000000 size=3 face="Times New Roman"><B>Commission File Number 1-14732 </B></FONT></DIV>

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<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>COMPANHIA SIDER&#218;RGICA NACIONAL </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Exact name of registrant as specified in its charter) </FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>National Steel Company </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Translation of Registrant's name into English)</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Av. Brigadeiro Faria Lima 3400, 20&#186; andar<BR>S&#227;o Paulo, SP, Brazil<BR>04538-132 </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Address of principal executive office)</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Indicate by check mark whether the registrant files or will file annual reports<BR>under cover Form 20-F or Form 40-F.&nbsp;</FONT> Form 20-F ___X___ Form 40-F _______

<P>&nbsp;<FONT size=3 face="Times New Roman, Times, Serif">Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. </FONT>&nbsp;</P>Yes _______ No ___X____ </DIV>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman">Publicly-held Company</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Corporate Taxpayer&#8217;s ID (CNPJ/MF): 33.042.730/0001-04</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Company Registry (NIRE): 35-3.0039609.0</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">MATERIAL FACT</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">In accordance with CVM Article 2 of CVM Instruction 358, </FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">Companhia Sider&#250;rgica Nacional (&#8220;CSN&#8221; or &#8220;Company&#8221;) hereby informs its shareholders and the market in general that it will submit to shareholders&#8217; approval at the Extraordinary Shareholders' Meeting to be held at the Company&#8217;s headquarters on September 30, 2013, at 11:00 a.m. (&#8220;Extraordinary Shareholders' Meeting&#8221;), the proposal for </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">(i) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">the&nbsp;</FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">merger, by the Company, of its subsidiary Florestal Nacional S.A. (corporate taxpayer ID (CNPJ): </FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">09.295.323/0001-24</FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">) (&#8220;Florestal&#8221;), </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">(ii) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">the&nbsp;</FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">merger, by the Company, of the net assets to the spun-off from its subsidiary Companhia Metal&#250;rgica Prada (corporate taxpayer ID (CNPJ): </FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">56.993.900/0001-31) (&#8220;Prada&#8221;) and </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(iii) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">the&nbsp;</FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">merger, by the Company, of the net assets to the spun-off from its subsidiary CSN Cimentos S.A. (corporate taxpayer ID (CNPJ): </FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">42.564.807/0001-05) (&#8220;CSN Cimentos&#8221;) (jointly &#8220;Corporate Transaction&#8221;).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">The Corporate Transaction will optimize the processes and maximize the results of all companies involved, concentrating, in a single organizational structure, </FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(i) all commercial and administrative activities of Florestal and (ii) interests and other assets and liabilities composing the shareholders&#8217; equity of Prada and CSN Cimentos that are not essential to the development of their respective corporate purposes. </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">The Corporate Transaction was meticulously studied and examined in meetings held with the managements, technical departments and legal advisors of the companies involved, which concluded that the transaction will bring financial and equity benefits and that the current moment is suitable for its execution.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">Given that all the shares issued by Florestal, Prada and CSN Cimentos are currently held by the Company, the Corporate Transaction will not imply in capital increase or the issue of new Company shares. As a result, due to the Company&#8217;s capital remaining unaltered, it will not be necessary to establish any swap ratio due to the Corporate Transaction. </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">The shareholders&#8217; equity of Florestal and the net assets to be spun-off from Prada and CSN Cimentos were evaluated at their book value, based on the specific balance sheets of each of the companies involved, calculated on August 31, 2013, by APSIS Consultoria Empresarial Ltda. (inscribed in the roll of corporate taxpayers (CNPJ/MF) under number 08.681.365/0001-30 and the Regional Accounting Council (CRC RJ) under number 005112/O-9) (&#8220;APSIS&#8221;), a company specialized in appraisals appointed </FONT><I><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">ad referendum </FONT></I><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">to an Extraordinary Shareholders&#8217; Meeting. The values calculated by <FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">APSIS are described below: </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">(i)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> Florestal: shareholders' equity totaling three hundred ninety-one million, three hundred eighty-nine thousand, one hundred and seven reais and five centavos (R$391,389,107.05); </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">(ii)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> Prada: net assets to be spun-off totaling fourteen million, two hundred seventy thousand, three hundred and forty-one reais and twenty-four centavos (R$14,270,341.24</FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">)</FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">; and </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">(iii)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"> CSN Cimentos: net assets to be spun-off totaling two hundred forty-four million, three hundred ninety-three thousand, six hundred and eleven reais and eighty-seven centavos (R$244,393,611.87);</FONT></FONT>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">Given that </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(i) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">the Company holds all the shares issued by Florestal, Prada and CSN Cimentos, </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(ii) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">the Corporate Transaction does not imply the Company&#8217;s capital increase, and </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(iii) </FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">there will be no changes to the Company&#8217;s shareholders&#8217; interest due to the Corporate Transaction, the Company submitted requests to the CVM&#8217;s Superintendence of Corporate Relations (&#8220;SEP&#8221;), based on CVM Resolution 559 and, through Official Letters 269/2013, 273/2013 and 284/2013, all issued by SEP, the Company&#8217;s requests were approved and, consequently, there was no need for </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(i)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman"> the preparation of the comparative appraisal reports mentioned in Article 264 of Law 6404/76; </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(ii)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman"> the publication in the press of the Material Fact referred to in Article 2 of CVM Instruction 319/99; and </FONT><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">(iii)&nbsp;</FONT></B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman"> the preparation of the financial statements audited by the independent auditors, pursuant to Article 12 of CVM Instruction 319/99.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">The basis for the Corporate Transaction, found in detail in the Protocol and Justification of Reasons, are subject to the final approval of the Extraordinary Shareholders' Meetings of CSN and the companies involved. &nbsp;The Corporate Transaction is not subject to approval by Brazilian or foreign anti-trust authorities. </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">CSN will assume all costs and expenses related to the Corporate Transaction. The total cost of the Corporate Transaction has been estimated at approximately R$ 100,000.00 (one hundred thousand reais), including expenses with publications, appraisals, lawyers and other advisory expenses during the transaction. </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">The Protocols and Justifications of Reasons, the Appraisal Reports of the companies involved and all other documents and information related to the Corporate Transaction will be available to the shareholders as of today on the Company&#8217;s head offices and on the websites of the Brazilian Securities and Exchange Commission (www.cvm.gov.br), the BM&amp;FBOVESPA S.A. &#8211; Securities, Commodities and Futures Exchange (www.bmfbovespa.com.br) and on the Company&#8217;s investor relations website (</FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US face="times new roman">www.csn.com.br/ri/</FONT><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">).&nbsp;</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=PT-BR color=black face="times new roman">S&#227;o Paulo, September 12, 2013.</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=PT-BR color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=PT-BR color=black face="times new roman">David Moise Salama</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><B><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=EN-US color=black face="times new roman">Investor Relations Officer</FONT></B></P></DIV>

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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">SIGNATURE </FONT></DIV>

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<DIV style="TEXT-INDENT: 4%"><FONT color=#000000 size=3 face="Times New Roman">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. </FONT></DIV>

<DIV style="TEXT-INDENT: 4%"><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;September 12, 2013</FONT></DIV>

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   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></DIV></TD></TR>

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   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></DIV></TD>

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   <DIV align=center><FONT color=#000000 size=2 face="Times New Roman">/<SMALL>S</SMALL>/&nbsp;Benjamin Steinbruch </FONT></DIV>

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   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Benjamin Steinbruch </B></FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Chief Executive Officer <BR><BR></B></FONT></DIV></TD></TR></TABLE></DIV>

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   <DIV align=center><FONT color=#000000 size=2 face="Times New Roman">/<SMALL>S</SMALL>/&nbsp;David Moise Salama </FONT></DIV>

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   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>David Moise Salama </B></FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Investor Relations Executive Officer <BR><BR></B></FONT></DIV></TD></TR></TABLE></DIV>

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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="Times New Roman, Times, Serif">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>

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