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
October 10, 2008
Commission
File Number 1-14878
GERDAU
S.A.
(Exact
Name as Specified in its Charter)
N/A
(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.
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: October
10, 2008
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GERDAU
S.A.
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By:
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/s/Osvaldo
Burgos
Schirmer
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Name: Osvaldo
Burgos Schirmer
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Title: Chief
Financial Officer
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EXHIBIT
INDEX
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Exhibit
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Description
of Exhibit
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99.1
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Condensed
consolidated interim financial information as of and at June 30,
2008 and
2007
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