# EDGAR Filing Document

**Accession Number:** 0002105838
**File Stem:** 0001213900-26-023636
**Filing Date:** 2026-3
**Character Count:** 1853
**Document Hash:** 8ef44c329708a5c6dcf5d04287787d09
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-023636.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001213900-26-023636

**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

**SUMA ACQUISITON CORPORATION**

**6543 Las Vegas Blvd S**

**Las Vegas, NV 89119**

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

Re: SUMA Acquisition Corporation

Registration Statement on Form S-1

Filed January 20, 2026, as amended

File No. 333-292831

Dear Ms. Howell,

On March 2, 2026, SUMA Acquisition Corporation 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.

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

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cc: Ellenoff Grossman & Schole LLP