Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 107

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 107
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) the successor issuer assumes all of the obligations of Suzano Austria or Suzano Netherlands, as the case may be, under such debt
securities and, unless the successor issuer is Suzano, Suzano reaffirms that its existing guarantee remains in full force and effect,
and (ii) the successor issuer agrees to a covenant in terms corresponding to the obligations of Suzano Austria or Suzano Netherlands,
as the case may be, in respect of the payment of additional amounts as described under “— Payment of Additional Amounts”
(but replacing references to Austria or the Netherlands with references to the jurisdiction of organization of the successor issuer, as
applicable). The successor issuer will have the right to an effect the optional redemption for tax reasons as described above under “—
Optional Tax Redemption” or provided for in the prospectus supplement.

Upon a substitution of Suzano Austria or Suzano
Netherlands, as the case may be, as issuer as described hereunder, the successor issuer will succeed to, and may exercise every right
and power of, Suzano Austria or Suzano Netherlands, as the case may be, under the relevant series of debt securities under the applicable
indenture with the same effect as if such successor issuer had been named as the issuer under the applicable indenture and the debt securities,
and Suzano Austria or Suzano Netherlands, as the case may be, will be released from its liability as obligor upon such debt securities.
Any such substitution might be treated for U.S. federal income tax purposes as a deemed disposition of debt securities by a U.S. holder
in exchange for new debt securities issued by the new obligor. As a result of this deemed disposition, a U.S. holder could be required
to recognize capital gain or loss for U.S. federal income tax purposes equal to the difference, if any, between the issue price of the
new debt securities (as determined for U.S. federal income tax purposes), and the U.S. holder’s tax basis in the debt securities.
U.S. holders should consult their tax advisors concerning the U.S. federal income tax consequences to them of a change in obligor with
respect to the debt securities. (Section 8.02)

Defeasance and Discharge

The following discussion of full defeasance and
covenant defeasance will apply to your series of debt securities.

Full Defeasance

We can legally release ourselves from any payment
or other obligations on the debt securities, except for various obligations described below (