Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 62

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 62
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 “specified foreign financial assets” with an aggregate
value in excess of US$50,000 on the last day of the taxable year or US$75,000 at any time during the taxable year are generally required
to file an information statement along with their tax returns, currently on IRS Form 8938, with respect to such assets. “Specified
foreign financial assets” include any financial accounts held at a non-U.S. financial institution, as well as securities issued
by a non-U.S. issuer (which may include Notes issued in certificated form) that are not held in accounts maintained by financial institutions.
Higher reporting thresholds apply to certain individuals living abroad and to certain married individuals. Regulations extend this reporting
requirement to certain entities that are treated as formed or availed of to hold direct or indirect interests in specified foreign financial
assets based on certain objective criteria. U.S. holders who fail to report the required information could be subject to substantial penalties.
In addition, the statute of limitations for assessment of tax would be suspended, in whole or part. Prospective investors should
consult their own tax advisors concerning the application of these rules to their investment in the Notes, including the application
of the rules to their particular circumstances.

Information Reporting and Backup Withholding

Information returns will be
filed with the IRS in connection with payments on the Notes made to, and the proceeds of dispositions of Notes effected by a holder that
is a United States person (as defined in the Code). In addition, United States persons may be subject to backup withholding in respect
of such amounts if they do not provide their taxpayer identification numbers to the person from whom they receive payments. A holder that
is not a United States person may be required to comply with applicable certification procedures to establish its exemption from information
reporting requirements and backup withholding. The amount of any backup withholding from a payment to a holder will be allowed as a credit
against the holder’s U.S. federal income tax liability and may entitle the holder to a refund, provided that the required information
is timely furnished to the IRS.

<div align='center'>S-40

UNDERWRITING (CONFLICTS OF INTEREST)</div>

The Issuer intends to offer the Notes through several underwriters, for whom BofA Securities, Inc. and J.P. Morgan Securities LLCare
acting as the representatives. Subject to the terms and conditions contained in a terms agreement and the underwriting agreement between
the representatives and the Issuer, the