# EDGAR Filing Document

**Accession Number:** 0002105838
**File Stem:** 0000000000-26-001626
**Filing Date:** 2026-2
**Character Count:** 2226
**Document Hash:** 0a1d31d26ad2df6cf18e3cc15391bdb0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001626.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0000000000-26-001626

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260217

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-292831

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-26-005720

## Text-Extract

```

                                                           February 17, 2026

Naseem Saloojee
Chief Executive Officer
SUMA Acquisition Corp
177 Manning Avenue
Toronto, Ontario
M6J2K6, Canada

       Re: SUMA Acquisition Corp
           Registration Statement on Form S-1
           Filed January 20, 2026
           File No. 333-292831
Dear Naseem Saloojee:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Pam Howell at 202-551-3357 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._