# EDGAR Filing Document

**Accession Number:** 0002105838
**File Stem:** 0001213900-26-022193
**Filing Date:** 2026-3
**Character Count:** 3130
**Document Hash:** 201eec6aa402ff3d12a46ef9178606f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-022193.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001213900-26-022193

**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

Seaport Global Securities LLC<br> 360 Madison Avenue, 22<sup>nd</sup> Floor

New York, NY 10017

March 2, 2026

<u>VIA EMAIL & EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pam Howell

Re: SUMA Acquisition Corporation (the "Company") <br> Registration Statement on Form S-1 (Registration No. 333-292831)

Dear Ms. Howell:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned, for itself and the several underwriters, hereby joins the request of the Company that the effectiveness for the above-captioned Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated by the Securities and Exchange Commission (the "Commission") to 4:30 p.m. Eastern Time on March 4, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We, the undersigned, as representative of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

*[Signature Page Follows]*

 

Very truly yours,

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| | | |
|:---|:---|:---|
| SEAPORT GLOBAL SECURITIES LLC | SEAPORT GLOBAL SECURITIES LLC | SEAPORT GLOBAL SECURITIES LLC |
| By: | /s/ Jack Mascone | /s/ Jack Mascone |
|  | Name: | Jack Mascone |
|  | Title: | Head of Capital Markets |

---

 

*[Signature Page to Acceleration Request Letter]*