# EDGAR Filing Document

**Accession Number:** 0002105838
**File Stem:** 0001213900-26-023673
**Filing Date:** 2026-3
**Character Count:** 1903
**Document Hash:** c2d462434fe142dafca9304c14845318
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-023673.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001213900-26-023673

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260304

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SUMA Acquisition Corp
- **CENTRAL INDEX KEY:** 0002105838
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 177 MANNING AVENUE
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M6J2K6
- **BUSINESS PHONE:** (647) 622-9173

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 177 MANNING AVENUE
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M6J2K6

Seaport Global Securities LLC

360 Madison Avenue, 22<sup>nd</sup> Floor

New York, NY 10017

March 4, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Pam Howell

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| | |
|:---|:---|
| Re: | SUMA Acquisition Corporation |
|  | Registration Statement on Form S-1 |
|  | Filed January 20, 2026, as amended |
|  | File No. 333-292831 |

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Dear Ms. Howell,

On March 2, 2026, Seaport Global Securities LLC requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 4:30 p.m. ET on Wednesday, March 4, 2026 or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness.

---

| |
|:---|
| Very truly yours, |
| */s/* Jack Mascone |
| Jack Mascone |
| Head of Capital Markets |

---

cc: Baker Botts L.L.P.