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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

Date
August 26, 2025
Author
Michael Ssebugwawo Muyingo
Form
CORRESP
Company
SUN (CIK 0002070845)

Letter

Re: SUN

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

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

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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