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FORM 6-K
U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13A-16 OR 15D-16 UNDER THE
SECURITIES EXCHANGE ACT OF 1934
dated August 10, 2004
Commission File Number 1-14878
GERDAU S.A.
(Exact Name as Specified in its Charter)
N/A
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(Translation of Registrant's Name)
Av. Farrapos 1811
Porto Alegre, Rio Grande do Sul - Brazil CEP 90220-005
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual
reports under cover Form 20-F or Form 40-F.
Form 20-F [X] Form 40-F [ ]
Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(1): [ ]
Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(7): [ ]
Indicate by check mark whether by furnishing the information contained
in this Form, the registrant is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes [ ] No [X]
If "Yes" is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2(b): Not applicable.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused the Report to be signed on its behalf by the
undersigned, thereunto duly authorized.
Date: August 10, 2004
GERDAU S.A.
By: /s/ Osvaldo Burgos Schirmer
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Name: Osvaldo Burgos Schirmer
Title: Chief Financial Officer
EXHIBIT INDEX
Exhibit Description of Exhibit
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99.1 Relevant fact dated July 31, 2004
99.2 Condensed consolidated interim financial information at June 30, 2004
and 2003 prepared in accordance with US GAAP
99.3 First Semester 2004 Results