Comment 11 for bug 1865570

> 5.4.0-16/17 are abandoned for issues of s2idle, please ignore it.

I do not understand that.

With the current "official" kernel, the problem still exists:
5.4.0-17-generic suspend works only the first time

The only kernel that works for me is 5.4.24-050424-generic from https://kernel.ubuntu.com/~kernel-ppa/mainline/