Correspondence 0001213900-26-023673 from SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
SUMA Acquisition Corp (SUMA, SUMAU) (CIK 0002105838)
Date: March 4, 2026 · CIK: 0002105838 · Accession: 0001213900-26-023673
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, Seaport Global Securities LLC 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/ Jack Mascone
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Seaport Global Securities LLC
360 Madison Avenue, 22nd Floor
New York, NY 10017
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, Seaport Global Securities LLC 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/ Jack Mascone
Jack Mascone
Head of Capital Markets
cc: Baker Botts L.L.P.