Correspondence 0001683168-25-006471 from SUN (CIK 0002070845)
SUN (CIK 0002070845)
Date: Aug. 26, 2025 · CIK: 0002070845 · Accession: 0001683168-25-006471
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File numbers found in text: 333-287884
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CORRESP 1 filename1.htm August 26, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Division of Corporation Finance Office of Technology Re: SUN Registration Statement on Form S-1 Registration Number 333-287884 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SUN (the "Registrant") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-287884 ), as amended (the "Registration Statement"), so that it may become effective at 4:00 p.m. Eastern Daylight Time on August 27, 2025, or as soon as practicable thereafter. Sincerely, Michael Ssebugwawo Muyingo Chief Executive Officer