August 8, 2018
VIA EDGAR TRANSMISSION
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
ATTN: Mr. John Reynolds
| Re: | Suzano Papel e Celulose S.A. |
Registration Statement on Form F-4
Submitted on August 6, 2018
File No. 333-226596
Dear Mr. Reynolds:
With respect to the above-referenced registration statement on Form F-4 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Suzano Papel e Celulose S.A. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective as of 5 p.m. (EST) on August 8, 2018, or as soon as practicable thereafter.
Please contact Juan G. Giráldez of Cleary Gottlieb Steen & Hamilton LLP, as counsel to the Company, at +1 (212) 225-2372, if and when this request for acceleration has been granted and the Registration Statement declared effective, or with any other comments or questions you may have regarding this request.
[Signature page follows]
| Very truly yours, | ||
| SUZANO PAPEL E CELULOSE S.A. | ||
| By: | /s/ Walter Schalka | |
| Name: Walter Schalka | ||
| Title: Chief Executive Officer | ||
| By: | /s/ Marcelo Feriozzi Bacci | |
| Name: Marcelo Feriozzi Bacci | ||
| Title: Chief Financial Officer and Investor Relations Director | ||
| cc: | Juan G. Giráldez |
Cleary Gottlieb Steen & Hamilton LLP
[Signature Page to Suzano Papel e Celulose S.A. Effectiveness Acceleration Request Letter]