# EDGAR Filing Document

**Accession Number:** 0002063949
**File Stem:** 0001104659-25-057798
**Filing Date:** 2025-6
**Character Count:** 14941
**Document Hash:** 4854c74e471ca5348a9627df3f4bc891
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-057798.hdr.sgml**: 20250609

**ACCESSION NUMBER**: 0001104659-25-057798

**CONFORMED SUBMISSION TYPE**: 8-A12B

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250609

**DATE AS OF CHANGE**: 20250609

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GERDAU S.A.
- **CENTRAL INDEX KEY:** 0001073404
- **STANDARD INDUSTRIAL CLASSIFICATION:** STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D5
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-14878
- **FILM NUMBER:** 251033847

**BUSINESS ADDRESS:**
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **STATE:** D5
- **ZIP:** 05425-070
- **BUSINESS PHONE:** 011-55-51-3323-2703

**MAIL ADDRESS:**
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **STATE:** D5
- **ZIP:** 05425-070

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GERDAU SA
- **DATE OF NAME CHANGE:** 19981112
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gerdau Acominas S.A.
- **CENTRAL INDEX KEY:** 0002063944

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42690
- **FILM NUMBER:** 251033849

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** RODOVIA 443, KM 07, FAZENDA DO CADETE
- **CITY:** OURO BRANCO
- **NON US STATE TERRITORY:** MINAS GERAIS
- **PROVINCE COUNTRY:** D5
- **ZIP:** NULL
- **BUSINESS PHONE:** 55 11 3094 4101

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** RODOVIA 443, KM 07, FAZENDA DO CADETE
- **CITY:** OURO BRANCO
- **NON US STATE TERRITORY:** MINAS GERAIS
- **PROVINCE COUNTRY:** D5
- **ZIP:** NULL
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gerdau Acos Longos S.A.
- **CENTRAL INDEX KEY:** 0002063949

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42689
- **FILM NUMBER:** 251033848

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV. JOAO XXIII, N. 6.777
- **CITY:** SANTA CRUZ
- **NON US STATE TERRITORY:** RIO DE JANEIRO
- **PROVINCE COUNTRY:** D5
- **ZIP:** NULL
- **BUSINESS PHONE:** 55 11 3094 4101

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV. JOAO XXIII, N. 6.777
- **CITY:** SANTA CRUZ
- **NON US STATE TERRITORY:** RIO DE JANEIRO
- **PROVINCE COUNTRY:** D5
- **ZIP:** NULL
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gerdau Trade Inc.
- **CENTRAL INDEX KEY:** 0002063769

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42691
- **FILM NUMBER:** 251033850

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** KINGSTON CHAMBERS
- **STREET 2:** PO BOX 173
- **CITY:** ROAD TOWN
- **NON US STATE TERRITORY:** BRITISH VIRGIN ISLANDS
- **PROVINCE COUNTRY:** X0
- **ZIP:** NULL
- **BUSINESS PHONE:** 55 11 3094 4101

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** KINGSTON CHAMBERS
- **STREET 2:** PO BOX 173
- **CITY:** ROAD TOWN
- **NON US STATE TERRITORY:** BRITISH VIRGIN ISLANDS
- **PROVINCE COUNTRY:** X0
- **ZIP:** NULL

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

------

**FORM 8-A**

------

**FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES**

**PURSUANT TO SECTION 12(b) or 12(g) OF THE**

**SECURITIES EXCHANGE ACT OF 1934**

---

| | |
|:---|:---|
| **Gerdau S.A.** | **Gerdau Trade Inc.** |
| *(Exact name of Registrant as specified in its charter)* | *(Exact name of Registrant as specified in its charter)* |
| **Federative Republic of Brazil** | **The British Virgin Islands** |
| *(State or Other Jurisdiction of Incorporation or Organization)* | *(State or Other Jurisdiction of Incorporation or Organization)* |
| **Not Applicable** | **Not Applicable** |
| *(I.R.S. Employer Identification Number)* | *(I.R.S. Employer Identification Number)* |

---

---

| |
|:---|
| **Avenida Dra. Ruth Cardoso, 8501,** |
| **8th floor, São Paulo, SP, 05425-070, Brazil** |
| *(Address of registrants' principal executive offices including zip code)* |

---

**See Table of Additional Registrants below**

------

Securities to be registered pursuant to Section 12(b) of the Act:

---

| | |
|:---|:---|
| **Title of each class to be so registered** | **Name of each exchange on which each class is to be registered** |
| 5.750% Notes due 2035 | New York Stock Exchange |

---

If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c), check the following box. ⌧

If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d), check the following box. ◻

Securities Act registration statement file number to which this form relates: 333-284698 and 333-284698-01

Securities to be registered pursuant to Section 12(g) of the Act: **None**

**TABLE OF ADDITIONAL REGISTRANTS**

---

| | | | |
|:---|:---|:---|:---|
| **Exact Name of Registrant<br> as Specified in Its Charter\*** | &nbsp;&nbsp;**Translation of <br> Registrant's Name into <br> English** | &nbsp;&nbsp;**Jurisdiction of<br> Incorporation or <br> Organization** | &nbsp;&nbsp;**I.R.S. Employer<br> Identification <br> Number** |
| Gerdau Açominas S.A. | &nbsp;&nbsp;Gerdau Steel Inc. | &nbsp;&nbsp;The Federative Republic of Brazil | &nbsp;&nbsp;Not Applicable |
| Gerdau Aços Longos S.A. | &nbsp;&nbsp;Gerdau Long Steel Inc. | &nbsp;&nbsp;The Federative Republic of Brazil | &nbsp;&nbsp;Not Applicable |

---

\* Each additional registrant is a direct or indirect subsidiary of Gerdau S.A. The address, including zip code, and telephone number, including area code, of each registrant's principal executive offices is Av. Dra. Ruth Cardoso, 8501, 8th floor, 05425-070, São Paulo, São Paulo, Federative Republic of Brazil.

**Item 1. Description of Registrant's Securities to be Registered.**

For a description of the 5.750% Notes due 2035 to be registered hereunder, reference is made to the information under the headings "Description of the Debt Securities" and "Description of the Guarantees" in the Prospectus, dated June 3, 2025, constituting a part of the registrants' registration statement on Form F-3 (File Nos. [333-287733](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm), [333-287733-01](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm), [333-287733-02](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm) and [333-287733-03](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm)), as supplemented by the information under the heading "Description of the Notes" in the Registrants' Prospectus Supplement, dated June 4, 2025, which information is hereby incorporated herein by reference and made part of this registration statement on Form 8-A in its entirety.

This registration statement on Form 8-A is incorporated by reference into the registrants' registration statement on Form F-3 (File Nos. 333-287733, 333-287733-01, 333-287733-02 and 333-287733-03).

**Item 2. Exhibits.**

The registrants intend to register the above referenced notes on the New York Stock Exchange, on which exchange the American Depositary Shares of Gerdau S.A. are listed. Accordingly, copies of the following exhibits are filed with the Securities and Exchange Commission ("<u>SEC</u>") as exhibits to this Registration Statement:

---

| | |
|:---|:---|
| <u>Exhibit No.</u> | <u>Description</u> |
| [99 (A)](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm) | [Prospectus, dated as of June 3, 2025, incorporated by reference to the Registration Statement on Form F-3 filed with the SEC by the Company and the Guarantors on June 3, 2025 (Registration Nos. 333-287733, 333-287733-01, 333-287733-02 and 333-287733-03).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm) |
| [99 (B)](https://www.sec.gov/Archives/edgar/data/1073404/000110465925056958/tm2511538-4_424b2.htm) | [Prospectus Supplement, dated as of June 4, 2025, incorporated by reference to the SEC filing pursuant to Securities Act Rule 424(b)(2) by the Company and the Guarantors on June 6, 2025.](https://www.sec.gov/Archives/edgar/data/1073404/000110465925056958/tm2511538-4_424b2.htm) |
| [99(C).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-1.htm) | [Indenture, dated June 9, 2025, among Gerdau Trade Inc., as Company, Gerdau S.A., Gerdau Açominas S.A. and Gerdau Aços Longos S.A., as guarantors, and The Bank of New York Mellon, as trustee, paying agent, registrar and transfer agent (incorporated by reference to Exhibit 4.1 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-1.htm) |
| [99(D).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) | [First Supplemental Indenture, dated June 9, 2025, among Gerdau Trade Inc., as Company, Gerdau S.A., Gerdau Açominas S.A. and Gerdau Aços Longos S.A., as guarantors, and The Bank of New York Mellon, as trustee, paying agent, registrar and transfer agent (incorporated by reference to Exhibit 4.2 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) |
| [99(E).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) | [Form of 5.750% Notes due 2035 (incorporated by reference to Exhibit 4.3 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) |

---

Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the Registrants have duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly authorized.

---

| | | | |
|:---|:---|:---|:---|
|  | **GERDAU TRADE INC.** | **GERDAU TRADE INC.** | **GERDAU TRADE INC.** |
|  | By: | /s/ Gustavo Werneck da Cunha | /s/ Gustavo Werneck da Cunha |
|  |  | Name: | Gustavo Werneck da Cunha |
|  |  | Title: | Member of the Board of Directors |
|  | By: | /s/ Rafael Dorneles Japur | /s/ Rafael Dorneles Japur |
|  |  | Name: | Rafael Dorneles Japur |
|  |  | Title: | Member of the Board of Directors |
| Date: June 9, 2025 |  |  |  |
|  | **GERDAU S.A.** | **GERDAU S.A.** | **GERDAU S.A.** |
|  | By: | /s/ Gustavo Werneck da Cunha | /s/ Gustavo Werneck da Cunha |
|  |  | Name: | Gustavo Werneck da Cunha |
|  |  | Title: | Chief Executive Officer and Director |
|  | By: | /s/ Rafael Dorneles Japur | /s/ Rafael Dorneles Japur |
|  |  | Name: | Rafael Dorneles Japur |
|  |  | Title: | Executive Vice-President, Chief Financial Officer and Investor Relations Officer |
| Date: June 9, 2025 |  |  |  |
|  | **GERDAU AÇOMINAS S.A.** | **GERDAU AÇOMINAS S.A.** | **GERDAU AÇOMINAS S.A.** |
|  | By: | /s/ Gustavo Werneck da Cunha | /s/ Gustavo Werneck da Cunha |
|  |  | Name: | Gustavo Werneck da Cunha |
|  |  | Title: | President Director |
|  | By: | /s/ Rafael Dorneles Japur | /s/ Rafael Dorneles Japur |
|  |  | Name: | Rafael Dorneles Japur |
|  |  | Title: | Vice-President Director |
| Date: June 9, 2025 |  |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
|  | **GERDAU AÇOMINAS S.A.** | **GERDAU AÇOMINAS S.A.** | **GERDAU AÇOMINAS S.A.** |
|  | By: | /s/ Gustavo Werneck da Cunha | /s/ Gustavo Werneck da Cunha |
|  |  | Name: | Gustavo Werneck da Cunha |
|  |  | Title: | President Director |
|  | By: | /s/ Rafael Dorneles Japur | /s/ Rafael Dorneles Japur |
|  |  | Name: | Rafael Dorneles Japur |
|  |  | Title: | Vice-President Director |
| Date: June 9, 2025 |  |  |  |

---

**<u>Exhibit Index</u>**

---

| | |
|:---|:---|
| <u>Exhibit No.</u> | <u>Description</u> |
| [99 (A)](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm) | [Prospectus, dated as of June 3, 2025, incorporated by reference to the Registration Statement on Form F-3 filed with the SEC by the Company and the Guarantors on June 3, 2025 (Registration Nos. 333-287733, 333-287733-01, 333-287733-02 and 333-287733-03).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925055757/tm2511538-1_f3asr.htm) |
| [99 (B)](https://www.sec.gov/Archives/edgar/data/1073404/000110465925056958/tm2511538-4_424b2.htm) | [Prospectus Supplement, dated as of June 4, 2025, incorporated by reference to the SEC filing pursuant to Securities Act Rule 424(b)(2) by the Company and the Guarantors on June 6, 2025.](https://www.sec.gov/Archives/edgar/data/1073404/000110465925056958/tm2511538-4_424b2.htm) |
| [99 (C).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-1.htm) | [Indenture, dated June 9, 2025, among Gerdau Trade Inc., as Company, Gerdau S.A., Gerdau Açominas S.A. and Gerdau Aços Longos S.A., as guarantors, and The Bank of New York Mellon, as trustee, paying agent, registrar and transfer agent (incorporated by reference to Exhibit 4.1 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-1.htm) |
| [99 (D).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) | [First Supplemental Indenture, dated June 9, 2025, among Gerdau Trade Inc., as Company, Gerdau S.A., Gerdau Açominas S.A. and Gerdau Aços Longos S.A., as guarantors, and The Bank of New York Mellon, as trustee, paying agent, registrar and transfer agent (incorporated by reference to Exhibit 4.2 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) |
| [99 (E).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) | [Form of 5.750% Notes due 2035 (incorporated by reference to Exhibit 4.3 of the current report on Form 6-K furnished by Gerdau S.A. on June 9, 2025).](https://www.sec.gov/Archives/edgar/data/1073404/000110465925057726/tm2517473d1_ex4-2.htm) |

---