Harley Lorentz Scardoelli holds the position of Chief Financial Officer & Vice President of Gerdau SA and Director-Investor Relations of Seiva SA Florestas e Industrias. Mr. Scardoelli is also on the board of Associação Brasileira das Companhias Abertas and Director-Investor Relations of Metalúrgica Gerdau SA. He received an undergraduate degree from Universidade Federal do Rio Grande do Sul and an undergraduate degree from Pontifical Catholic University of Rio Grande Do Sul.