Company: SUZ
Filing Date: 2025-05-01
Form Type: F-3ASR
Source: 0001104659-25-042824
Chunk: 56

Company: Suzano S.A.
Filing Date: 2025-05-01
Form: F-3ASR
Chunk 56
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 may be enforced in Brazil, subject to certain requirements described below. Such counsel has advised us that a judgment obtained
outside Brazil against Suzano or the persons described above would be enforceable in Brazil without retrial or re-examination of the merits
of the original action including, without limitation, any final judgment for payment of a sum certain of money rendered by any such court,
provided that such judgment has been previously recognized by the Superior Court of Justice of Brazil (Superior Tribunal de Justiça),
or “STJ”. In order to be recognized by the STJ, a foreign judgment must meet the following conditions:

| · | it must comply with all formalities necessary for its enforcement under the laws of the jurisdiction where it was rendered; |

| · | it must have been issued by a competent court after proper service of process on the parties, which service must be in accordance  
 with Brazilian law if made in Brazil, or after sufficient evidence of the parties’ absence (revelia) has been given, in accordance 
 with applicable law;                                                                                                               |

| · | it must be final and therefore not be subject to appeal; |

| · | it must be effective under the laws of the country where the foreign judgment is granted; |

| · | it must not be contrary to Brazilian national sovereignty, or public policy or good morals or violate human dignity; |

| · | it must not violate a final and unappealable decision issued by a Brazilian court; |

| · | it must not violate the exclusive jurisdiction of the Brazilian courts; and |

The recognition process may be time-consuming
and may also give rise to difficulties in enforcing the foreign judgment in Brazil. Accordingly, we cannot assure you that recognition
would be obtained, that the recognition process would be conducted in a timely manner or that a Brazilian court would enforce a monetary
judgment, including for violation of the securities laws of countries other than Brazil, including the federal securities laws of the
United States.

Austria

Suzano Austria is a limited liability company
incorporated under the laws of the Republic of Austria and has its corporate seat in Vienna, Austria. All of Suzano Austria’s assets
are located outside the United States and all of Suzano Austria’s directors reside outside the United States. As a result, it may
be difficult for investors to effect service of process within the United States upon Suzano Austria, or upon such non-United States residing
persons. Any civil liabilities based on the securities laws of the United States may not