CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-179182 and No. 333-171217) of Gerdau S.A. of our report dated March 14, 2017 relating to the financial statements, which appears in this Form 20-F.
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/s/ PricewaterhouseCoopers Auditores Independentes |
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Porto Alegre, Brazil |
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April 2, 2018 |
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