June 25, 2024
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our report dated April 24, 2024 on our review of interim statements of Vale S.A., which is incorporated by reference in this Form 6-K, is incorporated by reference in the Registration Statements on Form 3 of Vale S.A. (No. 333-271248) and of Vale Overseas Limited (No. 333-271248-01).
Very truly yours,
/s/PricewaterhouseCoopers
Auditores Independentes Ltda.