Exhibit 15.9


                                                             Arthur Andersen S/C
                                          Praia de Botafogo 300 7 (degree) andar
                                                     22250 040 Rio de Janeiro RI
                                                                www.andersen.com



March 21, 2002
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Commissioners:


We are aware that our report dated October 19, 2001 on our review of interim
financial information of Companhia Italo-Brasileira De Pelotizacao-ITABRASCO,
translated into US Dollars, as of September 30, 2001 and 2000, and for the
nine-month period then ended, prepared in conformity with generally accepted
principles in the United States, is included in the Registration Statement on
Form F-4 filed on March 21, 2002, by Vale Overseas Limited and Companhia Vale do
Rio Doce.


Yours very truly,


/s/ ARTHUR ANDERSEN S/C
ARTHUR ANDERSEN S/C



Rio de Janeiro, Brazil,
March 21, 2002