Correspondence 0001213900-26-022186 from SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
Date: March 2, 2026 · CIK: 0002105838 · Accession: 0001213900-26-022186
AI Filing Summary & Sentiment
File numbers found in text: 333-292831
Letter
SUMA ACQUISITON CORPORATION
6543 Las Vegas Blvd S
Las Vegas, NV 89119
March 2, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention: Pam Howell
Re: SUMA Acquisition Corporation
Registration Statement on Form S-1
Filed January 20, 2026, as amended
File No. 333-292831
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SUMA Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on March 4, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Naseem Saloojee
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SUMA ACQUISITON CORPORATION
6543 Las Vegas Blvd S
Las Vegas, NV 89119
March 2, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention:
Pam Howell
Re:
SUMA Acquisition Corporation
Registration Statement on Form S-1
Filed January 20, 2026, as amended
File No. 333-292831
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, SUMA Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on March 4, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Naseem Saloojee
Naseem Saloojee
Chief Executive Officer
cc: Ellenoff
Grossman & Schole LLP