July 11, 2019
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: John Reynolds
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Re: |
Suzano Austria GmbH Suzano S.A. (together, the “Registrants”)
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Dear Mr. Reynolds:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 4:00 p.m. (Eastern Time) on July 15, 2019, or as soon thereafter as practicable.
Please contact Nicolas Grabar of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Registrants, at +1 (212) 225-2414, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
[Signature Pages Follow]
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Very truly yours, | |
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SUZANO AUSTRIA GMBH | |
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By: |
/s/ Fabio Almeida |
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Name: |
FABIO ALMEIDA |
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Title: |
Managing Director |
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By: |
/s/ Carlos Aníbal de Almeida Junior |
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Name: |
CARLOS ANÍBAL DE ALMEIDA JUNIOR |
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Title: |
Managing Director |
[Signature page to Acceleration Request — Suzano Austria GmbH]
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SUZANO S.A. | |
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By: |
/s/ Walter Schalka |
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Name: |
WALTER SCHALKA |
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Title: |
Attorney-in-Fact |
[Signature page to Acceleration Request —Suzano S.A.]