extension building make GNU Linux

Hi,
I do "touch poub.mlc"
Download my Makefile,

But when I try : make -f Makefile.txt(.txt in order my file to be accepted for upload), it says:"no rule for poub.mlo target"
What is wrong in my Makefile(test yourself please before posting)?

Here's the co tents of the makefile

.SUFFIXES: .mlc .mlo
.mlo.mlc:
	touch poub.mlo

all: poub.mlo

I'm not sure, but GNU make doesn't recognize that attempt at suffix target.
Try

.mlo:
     touch $@