Same here on Thinkpad T61:

[22359.500669] ata3.00: exception Emask 0x10 SAct 0x3 SErr 0x50000 action 0xe frozen
[22359.500675] ata3.00: irq_stat 0x00400000, PHY RDY changed
[22359.500680] ata3: SError: { PHYRdyChg CommWake }
[22359.500685] ata3.00: failed command: READ FPDMA QUEUED
[22359.500694] ata3.00: cmd 60/20:00:08:7f:5e/00:00:00:00:00/40 tag 0 ncq 16384 in
[22359.500697]          res 40/00:0c:40:7f:5e/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
[22359.500701] ata3.00: status: { DRDY }
[22359.500705] ata3.00: failed command: READ FPDMA QUEUED
[22359.500714] ata3.00: cmd 60/48:08:40:7f:5e/00:00:00:00:00/40 tag 1 ncq 36864 in
[22359.500716]          res 40/00:0c:40:7f:5e/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
[22359.500720] ata3.00: status: { DRDY }
[22359.500728] ata3: hard resetting link
[22360.250117] ata3: SATA link up 1.5 Gbps (SStatus 113 SControl 300)
[22360.252801] ata3.00: ACPI cmd ef/02:00:00:00:00:a0 (SET FEATURES) succeeded
[22360.252812] ata3.00: ACPI cmd f5/00:00:00:00:00:a0 (SECURITY FREEZE LOCK) filtered out
[22360.252821] ata3.00: ACPI cmd ef/10:03:00:00:00:a0 (SET FEATURES) filtered out
[22360.256923] ata3.00: ACPI cmd ef/02:00:00:00:00:a0 (SET FEATURES) succeeded
[22360.256934] ata3.00: ACPI cmd f5/00:00:00:00:00:a0 (SECURITY FREEZE LOCK) filtered out
[22360.256943] ata3.00: ACPI cmd ef/10:03:00:00:00:a0 (SET FEATURES) filtered out
[22360.258711] ata3.00: configured for UDMA/133
[22360.263591] ata3.00: configured for UDMA/133
[22360.263618] ata3: EH complete

It seems to happen just before it's going to suspend:

[22364.620394] PM: Syncing filesystems ... done.
[22364.890139] PM: Preparing system for mem sleep
[22364.890145] Freezing user space processes ... (elapsed 0.00 seconds) done.
[22364.891281] Freezing remaining freezable tasks ... (elapsed 0.00 seconds) done.
[22364.891353] PM: Entering mem sleep
[22364.891367] Suspending console(s) (use no_console_suspend to debug)
[22365.112468] PM: suspend of drv:psmouse dev:serio2 complete after 220.652 msecs
[22365.230163] sd 2:0:0:0: [sda] Synchronizing SCSI cache
[22365.230346] sd 2:0:0:0: [sda] Stopping disk
[22365.808260] PM: suspend of drv:sd dev:2:0:0:0 complete after 578.100 msecs
[22366.183944] PM: suspend of drv:psmouse dev:serio1 complete after 375.492 msecs
[22366.780123] PM: suspend of drv:atkbd dev:serio0 complete after 596.170 msecs
[22366.782343] parport_pc 00:0b: disabled
[22366.782345] ACPI handle has no context!
[22366.782462] serial 00:0a: disabled
[22366.782464] ACPI handle has no context!
[22366.787653] ACPI handle has no context!
[22366.810094] iwlagn 0000:03:00.0: MAC is in deep sleep!.  CSR_GP_CNTRL = 0x000033D8
[22366.852765] iwlagn 0000:03:00.0: RF_KILL bit toggled to disable radio.
[22366.960249] ata2: port disabled. ignoring.
[22366.960358] ata_piix 0000:00:1f.1: PCI INT C disabled
[22366.960389] ehci_hcd 0000:00:1d.7: PCI INT D disabled
[22366.960410] uhci_hcd 0000:00:1d.2: PCI INT C disabled
[22366.960436] uhci_hcd 0000:00:1d.1: PCI INT B disabled
[22366.960455] uhci_hcd 0000:00:1d.0: PCI INT A disabled
[22366.960472] pciehp 0000:00:1c.3:pcie04: pciehp_suspend ENTRY
[22367.070402] HDA Intel 0000:00:1b.0: PCI INT B disabled
[22367.090145] PM: suspend of drv:HDA Intel dev:0000:00:1b.0 complete after 129.640 msecs
[22367.090168] ehci_hcd 0000:00:1a.7: PCI INT C disabled
[22367.090191] uhci_hcd 0000:00:1a.1: PCI INT B disabled
[22367.090212] uhci_hcd 0000:00:1a.0: PCI INT A disabled
[22367.091862] e1000e 0000:00:19.0: PCI INT A disabled
[22367.091873] e1000e 0000:00:19.0: PME# enabled
[22367.091881] e1000e 0000:00:19.0: wake-up capability enabled by ACPI
[22367.110522] PM: suspend of devices complete after 2218.741 msecs
[22367.110525] PM: suspend devices took 2.220 seconds
[22367.150085] ehci_hcd 0000:00:1d.7: power state changed by ACPI to D3
[22367.170071] uhci_hcd 0000:00:1d.2: power state changed by ACPI to D3
[22367.190070] uhci_hcd 0000:00:1d.0: power state changed by ACPI to D3
[22367.230070] ehci_hcd 0000:00:1a.7: power state changed by ACPI to D3
[22367.300064] uhci_hcd 0000:00:1a.1: power state changed by ACPI to D3
[22367.300241] PM: late suspend of devices complete after 189.710 msecs
[22367.400064] ACPI: Preparing to enter system sleep state S3
[22367.790019] Disabling non-boot CPUs ...
[22367.790043] CPU0 attaching NULL sched-domain.
[22367.790046] CPU1 attaching NULL sched-domain.
[22367.950023] CPU0 attaching NULL sched-domain.
[22368.060022] CPU 1 is now offline