SEC Comment Letter for SUMA Acquisition (SUMA) — Feb 17, 2026
SUMA Acquisition Corp
Date: Feb. 17, 2026 · CIK: 0002105838 · Accession: 0000000000-26-001626
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292831
Letter
Re: SUMA Acquisition Corp Registration Statement on Form S-1 Filed January 20, 2026 File No. 333-292831 Dear Naseem Saloojee:
February 17, 2026
Naseem Saloojee Chief Executive Officer SUMA Acquisition Corp 177 Manning Avenue Toronto, Ontario M6J2K6, Canada
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Pam Howell at 202-551-3357 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 17, 2026 Naseem Saloojee Chief Executive Officer SUMA Acquisition Corp 177 Manning Avenue Toronto, Ontario M6J2K6, Canada Re: SUMA Acquisition Corp Registration Statement on Form S-1 Filed January 20, 2026 File No. 333-292831 Dear Naseem Saloojee: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>