Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 106

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 106
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 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 (called “full defeasance”), if
we, in addition to other actions, put in place the following arrangements for you to be repaid:

| · | We                                                                                                  
 must irrevocably deposit in trust for your benefit and the benefit of all other direct holders      
 of the debt securities a combination of money and non-callable U.S. government or U.S. government   
 agency debt securities or bonds that, in the opinion of a firm of nationally recognized independent 
 public accounts, will generate enough cash without reinvestment to make interest, principal         
 and any other payments, including additional amounts, on the debt securities on their various       
 due dates.                                                                                          |

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| · | We                                                                                                 
 must deliver to the trustee a legal opinion of our counsel, based upon a ruling by the U.S.        
 Internal Revenue Service or upon a change in applicable U.S. federal income tax law, confirming    
 that under then current U.S. federal income tax law we may make the above deposit and a beneficial 
 owner of the debt securities will not recognize gain or loss for U.S. federal income tax           
 purposes as a result thereof and will be subject to U.S. federal income tax on the same amounts,   
 in the same manner and at the same times as if we did not make the deposit.                        |

If we ever did accomplish full defeasance as
described above, you would have to rely solely on the trust deposit for repayment on the debt securities. You could not look to us for
repayment in the unlikely event of any shortfall. Conversely, the trust deposit would most likely be protected from claims of our lenders
and other creditors if we ever become bankrupt or insolvent. However, even if we take these actions, a number of our obligations relating
to the debt securities will