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                             September 3, 2020

       Marcelo Feriozzi Bacci
       Chief Financial Officer and Investor Relations Officer
       Suzano S.A.
       Av. Professor Magalhaes Neto, 1,752
       10th Floor, Rooms 1010 and 1011
       Salvador, Brazil 41810-012

                                                        Re: Suzano S.A.
                                                            Form 20-F for the
Year Ended December 31, 2019
                                                            Filed March 31,
2020
                                                            File No. 001-38755

       Dear Mr. Bacci:

               We have reviewed your August 26, 2020 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       August 12, 2020 letter.

       Form 20-F for the Year Ended December 31, 2019

       Item 18. Financial Statements
       Note 29 - Segment Information, page F-97

   1.                                                   Based on your response
to prior comment 2 from our letter dated August 12, 2020, it is
                                                        not clear to us whether
you intend to identify the main foreign countries included in each
                                                        region in your pulp and
paper segments or if you intend to quantify the percentage or
                                                        amount of revenue
attributable to each material foreign country. Please be advised it
                                                        appears to us you are
required to quantify the percentage or amount of revenue
                                                        attributable to your
country of domicile and each material foreign country based on the
                                                        provisions of paragraph
33 of IFRS 8.
 Marcelo Feriozzi Bacci
Suzano S.A.
September 3, 2020
Page 2

       You may contact SiSi Cheng at 202-551-5004 or Anne McConnell at
202-551-3709 if
you have any questions.



FirstName LastNameMarcelo Feriozzi Bacci              Sincerely,
Comapany NameSuzano S.A.
                                                      Division of Corporation
Finance
September 3, 2020 Page 2                              Office of Manufacturing
FirstName LastName