SecProbe.io

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 May 13, 2026

Randall Edgar
Chief Executive Officer
Suncrete, Inc.
521 E. 2nd St.
Tulsa, Oklahoma 74120

 Re: Suncrete, Inc.
 Registration Statement on Form S-1
 Filed May 8, 2026
 File No. 333-295732
Dear Randall Edgar:
 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 Eranga Dias at 202-551-8107 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
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CORRESP
 1
 filename1.htm

 CORRESP

 Suncrete, Inc.
 521 E. 2nd St. Tulsa, Oklahoma
74120 VIA EDGAR SUBMISSION May 13, 2026
 United States Securities and Exchange Commission Division of
Corporation Finance Office of Manufacturing 100 F Street,
N.E. Washington, D.C. 20549 Attention: Eranga A. Dias

 Re:
 Suncrete, Inc.
 Registration Statement on Form S-1
 Filed May 8, 2026
 Registration File No. 333-295732
 Ladies and Gentlemen: In accordance with Rule
461 under the Securities Act of 1933, as amended, Suncrete, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the Registration Statement referred to above (the “Registration
Statement”) be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on May 14, 2026, or as soon thereafter as is practicable, or at such other time as the Registrant or the Registrant’s legal counsel, Haynes and
Boone, LLP, requests by telephone that such Registration Statement be declared effective. The Registrant hereby authorizes Matthew L. Fry
of Haynes and Boone, LLP to orally modify or withdraw this request for acceleration. Please contact Matthew L. Fry of Haynes and Boone,
LLP, the Registrant’s legal counsel, at (214) 651-5443 when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.
 Thank you in advance for your assistance.
 * * * * *

 Very truly yours,

 SUNCRETE, INC.

 By:

 /s/ Randall Edgar

 Name: Randall Edgar

 Title: Chief Executive Officer

 cc:
 Matthew L. Fry, Haynes and Boone, LLP
 Rachel O’Donnell, Haynes and Boone, LLP