Correspondence 0001213900-26-022193 from SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
Date: March 2, 2026 · CIK: 0002105838 · Accession: 0001213900-26-022193
AI Filing Summary & Sentiment
File numbers found in text: 333-292831
Letter
Securities and Exchange Commission Division of Corporation Finance Office of Finance Washington, D.C. 20549 Attention: Pam Howell Re: SUMA Acquisition Corporation (the “Company”) Registration Statement on Form S-1 (Registration No. 333-292831)
Dear Ms. Howell:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, for itself and the several underwriters, hereby joins the request of the Company that the effectiveness for the above-captioned Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:30 p.m. Eastern Time on March 4, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as representative of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
SEAPORT GLOBAL SECURITIES LLC
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CORRESP
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Seaport Global Securities LLC
360 Madison Avenue, 22nd Floor
New York, NY 10017
March 2, 2026
VIA EMAIL & EDGAR
Securities and Exchange Commission
Division of Corporation
Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pam Howell
Re:
SUMA Acquisition Corporation (the “Company”)
Registration Statement on Form S-1 (Registration No. 333-292831)
Dear Ms. Howell:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”),
the undersigned, for itself and the several underwriters, hereby joins the request of the Company that the effectiveness for the above-captioned
Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated by the Securities
and Exchange Commission (the “Commission”) to 4:30 p.m. Eastern Time on March 4, 2026, or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration
Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed
to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the
proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as representative of the several underwriters, have complied and will comply, and we have been informed by the participating
underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934,
as amended.
[Signature
Page Follows]
Very truly yours,
SEAPORT GLOBAL SECURITIES LLC
By:
/s/ Jack Mascone
Name:
Jack Mascone
Title:
Head of Capital Markets
[Signature Page to Acceleration Request Letter]