| June 12, 2013 |
Mr. Rufus Decker
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: Gerdau S.A. Form 20-F for the year ended December 31, 2012
Filed March 28, 2013 (File No. 1-14878)
Dear Mr. Decker:
We acknowledge receipt of your letter of comments dated June 4, 2013 in respect of the captioned Form 20-F filing. This letter will confirm our intention to complete our response by June 30, 2013.
| Very truly yours, | |
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| GERDAU S.A. | |
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| By | /s/ André Pires de Oliveira Dias |
| Name: | André Pires de Oliveira Dias |
| Title: | Chief Financial Officer |
Copies: Ernest Greene
Jeanne Baker