SecProbe.io

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SUMA ACQUISITON CORPORATION

6543 Las Vegas Blvd S

Las Vegas, NV 89119

March 9, 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 10, 2026, or as soon as thereafter practicable.

    Very truly yours,

    /s/ Naseem Saloojee

    Naseem Saloojee

    Chief Executive Officer

    cc:
    Ellenoff Grossman & Schole LLP

CORRESP
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Seaport
Global Securities LLC

360 Madison Avenue, 22nd Floor

New
York, NY 10017

March
9, 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 10,
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]

CORRESP
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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

CORRESP
1
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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.

CORRESP
1
filename1.htm

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

CORRESP
1
filename1.htm

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]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 17, 2026

Naseem Saloojee
Chief Executive Officer
SUMA Acquisition Corp
177 Manning Avenue
Toronto, Ontario
M6J2K6, Canada

 Re: SUMA Acquisition Corp
 Registration Statement on Form S-1
 Filed January 20, 2026
 File No. 333-292831
Dear Naseem Saloojee:

 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 Pam Howell at 202-551-3357 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
</TEXT>
</DOCUMENT>