<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2023-04-28</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>09:00:00</finalEffectivenessDispTime>
        <form>F-3</form>
        <filer>
            <cik>0000917851</cik>
            <entityName>Vale S.A.</entityName>
            <fileNumber>333-271248</fileNumber>
        </filer>
        <filer>
            <cik>0001169446</cik>
            <entityName>VALE OVERSEAS LTD</entityName>
            <fileNumber>333-271248-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
