Correspondence 0001213900-26-023636 from SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
Date: March 4, 2026 · CIK: 0002105838 · Accession: 0001213900-26-023636
AI Filing Summary & Sentiment
File numbers found in text: 333-292831
Letter
VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Attention: Pam Howell Re: SUMA Acquisition Corporation Registration Statement on Form S-1 Filed January 20, 2026, as amended File No. 333-292831
Dear Ms. Howell,
On March 2, 2026, SUMA Acquisition Corporation requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 4:30 p.m. ET on Wednesday, March 4, 2026 or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness.
Very truly yours,
/s/ Naseem Saloojee
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CORRESP 1 filename1.htm SUMA ACQUISITON CORPORATION 6543 Las Vegas Blvd S Las Vegas, NV 89119 March 4, 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 Dear Ms. Howell, On March 2, 2026, SUMA Acquisition Corporation requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 4:30 p.m. ET on Wednesday, March 4, 2026 or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness. Very truly yours, /s/ Naseem Saloojee Naseem Saloojee Chief Executive Officer cc: Ellenoff Grossman & Schole LLP