BRASILIA, Oct 28 (Reuters) - Usinas Siderurgicas de Minas Gerais SA, Brazil's largest listed flat steelmaker, posted a third-quarter net loss of 107 million reais ($33.8 million) compared to a loss of about 1 billion reais a year earlier, a securities filing showed on Friday.
Earnings before interest, taxes, depreciation and amortization - a gauge of operational profit known as EBITDA - rose to 307 million reais from a loss of 65 million in the same quarter of last year.
($1 = 3.1643 reais) (Reporting by Anthony Boadle; editing by Jason Neely)