July 1, 2019 Walter Schalka Chief Executive Officer Suzano S.A. 800 Corporative Drive, Suite 320 Fort Lauderdale, FL 33334 Re: Suzano S.A. Registration Statement on Form F-4 Filed June 24, 2019 File No. 333-232311 Dear Mr. Schalka: 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 Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources cc: Andrea R. Lavourinha