Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 60

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 60
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 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 BNP Paribas Securities Corp, BofA Securities, Inc., Itau BBA USA Securities, Inc, J.P.
Morgan Securities LLC, Mizuho Securities USA LLC and Rabo Securities USA, Inc. are acting as representatives. Subject to the terms and
conditions contained in a terms agreement and the underwriting agreement between the representatives and the Issuer, the Issuer and Suzano
have agreed to sell to the underwriters and the underwriters have agreed to purchase, severally and not jointly, from the Issuer, the
principal amount of the Notes listed below opposite each of their names.

| Underwriter                                                |     |     |       Principal 
 Amount of Notes |
| BNP Paribas Securities Corp.                               |     | US$ |      97,561,000 |
| BofA Securities, Inc.                                      |     | US$ |     121,952,000 |