# EDGAR Filing Document

**Accession Number:** 0002105838
**File Stem:** 0001213900-26-022186
**Filing Date:** 2026-3
**Character Count:** 1887
**Document Hash:** c8ec062b0c99e47b65827279de3953fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-022186.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001213900-26-022186

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260302

**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

**SUMA ACQUISITON CORPORATION**

**6543 Las Vegas Blvd S**

**Las Vegas, NV 89119**

March 2, 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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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SUMA Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on March 4, 2026, or as soon as thereafter practicable.

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| |
|:---|
| Very truly yours, |
| /s/ Naseem Saloojee |
| Naseem Saloojee |
| Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP