<SEC-DOCUMENT>0001292814-23-005171.txt : 20231228
<SEC-HEADER>0001292814-23-005171.hdr.sgml : 20231228
<ACCEPTANCE-DATETIME>20231228134112
ACCESSION NUMBER:		0001292814-23-005171
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230930
FILED AS OF DATE:		20231228
DATE AS OF CHANGE:		20231228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		231521509

	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>sid20231226_6k.htm
<DESCRIPTION>FORM 6-K
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<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>

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

<HR align=center color=#000000 width="21%" noShade>



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

<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>

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

<DIV align=center>

<DIV STYLE="text-align: center"><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of December, 2023</B></FONT></DIV><FONT color=#000000 size=3 face="Times New Roman"><B>Commission File Number 1-14732 </B></FONT></DIV>

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

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

<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>

<DIV align=center></DIV>

<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>

<P></P>

<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>

<P></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: left">&nbsp;<IMG SRC="sid202312266k_001.jpg" ALT=""></TD></TR><TR><TD STYLE="text-align: left; width: 100%">&nbsp;</TD></TR><TR><TD STYLE="text-align: left"><P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left">(Free translation from the original issued in Portuguese. In the event of any discrepancies, the Portuguese language version shall prevail.)</P></TD></TR></TABLE></DIV>
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<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 13pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>INTERIM FINANCIAL INFORMATION</B></P>

<P STYLE="font: 10pt/95% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 13pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #0071CE"><B>COMPANHIA SIDER&Uacute;RGICA
NACIONAL</B></P>

<P STYLE="font: 10pt/95% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>AS OF SEPTEMBER, 30, 2023</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>AND INDEPENDENT AUDITOR&rsquo;S REPORT</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center; color: #787878"><B></B></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: left">&nbsp;<IMG SRC="sid202312266k_001.jpg" ALT=""></TD></TR><TR><TD STYLE="text-align: left; width: 100%"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">Mazars Auditores Independentes</P><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">Av. Trindade, 254 - Rooms 1314 and 1315 - Office Bethaville - Bethaville</P><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">&#9;CEP 06404-326</P><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">Barueri (SP) | Brazil</P><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">Phone: (11) 3090-7085</P><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: #787878">&#9;www.mazars.com.br</P></TD></TR><TR><TD STYLE="text-align: left"><P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left">(Free translation from the original issued in Portuguese. In the event of any discrepancies, the Portuguese language version shall prevail.)</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #0071CE"><B>Independent auditor's report
on review the individual and consolidated interim financial information.</B></P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #0071CE"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0">To the Shareholders, Directors and Managers of</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0"><B>Companhia Sider&uacute;rgica Nacional</B></P>

<P STYLE="font: 10pt/95% Times New Roman, Times, Serif; margin: 0">Sao Paulo-SP</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>Introduction</B></P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We have reviewed the individual and consolidated
interim financial information of Companhia Sider&uacute;rgica Nacional (&quot;Company&quot;), contained in the Quarterly Information Form
- ITR for the quarter ended September 30, 2023, which comprise the balance sheet as of September 30, 2023 and the related statements of
income, comprehensive income, for three and nine-month period then ended and changes in shareholder&rsquo;s equity and cash flows for
the nine-month period then ended, including a summary of significant accounting policies and notes.</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company's management is responsible for preparing
and presenting the individual and consolidated interim financial information, in accordance with technical pronouncement NBC TG 21 - Interim
Financial Statements and with the international accounting standard IAS 34 - Interim Financial Reporting, issued by the International
Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian
Securities Commission, applicable to the preparation of the Quarterly Information - ITR. Our responsibility is to express a conclusion
on this interim financial information based on our review.</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>Scope of review</B></P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We conducted our review in accordance with Brazilian
and international standards for reviewing interim financial information (NBC TR 2410 - Review of Interim Financial Information Performed
by the Entity Auditor and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively).
A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and
applying analytical and other review procedures. The scope of a review is significantly less than that of an audit conducted in accordance
with auditing standards and, as a result, did not enable us to obtain assurance that we have taken knowledge of all significant matters
that could be identified in an audit. Therefore, we do not express an audit opinion.</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>Conclusion on the individual and consolidated interim
financial information</B></P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Based on our review, we are not aware of any fact
which leads us to believe that the individual and consolidated interim financial information included in the aforementioned quarterly
information was not prepared, in all material respects, in accordance with NBC TG 21 and IAS 34, applicable to the preparation of the
Quarterly Information - ITR, and presented in accordance with the rules issued by the Brazilian Securities and Exchange Commission.</P>

<P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>&nbsp;</B></P>


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<P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>Other matters</B></P>

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

<P STYLE="font: 12pt/95% Arial, Helvetica, Sans-Serif; margin: 0; color: #0071CE"><B>Statement of Value Added</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The aforementioned quarterly information includes the
individual and consolidated Statements of Value Added (DVA), referring to the nine-month period ended September 30, 2023, prepared under
the responsibility of the Company's management and presented as supplementary information for IAS purposes 34. These statements were submitted
to review procedures performed in conjunction with the review of the Company's quarterly information - ITR -, in order to conclude whether
they are reconciled with the interim financial information and accounting records, as applicable, and if their form and content are in
accordance with the criteria defined in NBC TG 09 - &quot;Demonstration of Added Value&quot;. Based on our review, we are not aware of
any facts that lead us to believe that these statements of value added were not prepared, in all material respects, in accordance with
the criteria defined in this standard and in a manner consistent with the interim financial information, individual and consolidated,
taken together.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Barueri, November 13, 2023.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Mazars Auditores Independentes &ndash; Sociedade Simples
Ltda.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CRC 2 SP023701/O-8</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/92% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Danhiel Augusto Reis</P>

<P STYLE="font: 10pt/92% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Contador CRC 1SP254522/O-0</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></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: left">&nbsp;</TD></TR><TR><TD STYLE="text-align: left; width: 100%">&nbsp;</TD></TR><TR><TD STYLE="text-align: left"><P STYLE="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left">(Free translation from the original issued in Portuguese. In the event of any discrepancies, the Portuguese language version shall prevail.)</P></TD></TR></TABLE></DIV>
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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">SIGNATURE </FONT></DIV>

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

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

<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;December 26, 2023</FONT></DIV>

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

<DIV align=center>

<TABLE style="WIDTH: 50%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="50%" colSpan=2>

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

<TR height=20>

   <TD vAlign=top width="50%" colSpan=2>

   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"></FONT></DIV></TD></TR>

<TR>

   <TD vAlign=top width="5%">

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

   <TD vAlign=bottom width="45%" align=center>

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

   <HR align=left color=#000000 SIZE=1 noShade>

</TD></TR>

<TR>

   <TD width="5%"><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="45%" align=center>

   <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>

<P>&nbsp;</P>

<DIV align=center>

<TABLE style="WIDTH: 50%" cellSpacing=0 cellPadding=0 align=center border=0>



<TR>

   <TD vAlign=top width="50%" colSpan=2>

   <DIV align=left>&nbsp;</DIV></TD></TR>

<TR height=20>

   <TD vAlign=top width="50%" colSpan=2>

   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"></FONT></DIV></TD></TR>

<TR>

   <TD vAlign=top width="5%">

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

   <TD vAlign=bottom width="45%" align=center>

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

   <HR align=left color=#000000 SIZE=1 noShade>

</TD></TR>

<TR>

   <TD width="5%"><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="45%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Marcelo Cunha Ribeiro </B></FONT></DIV>

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

<DIV>&nbsp;</DIV>

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

<P>&nbsp;</P>

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

<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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