Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in the Registration Statement on Form F-3 of Vale S.A. and Vale Overseas Limited of our report dated February 27, 2018, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Vale S.A., which is included in the Annual Report on Form 20-F of Vale S.A. for the year ended December 31, 2017 filed with the Securities and Exchange Commission on April 13, 2018, and to the reference to our firm under the heading “Experts” in the prospectus.
/s/ KPMG Auditores Independentes |
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KPMG Auditores Independentes |
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Rio de Janeiro, Brazil |
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June 19, 2018 |
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