SEC Comment Letter for Seaport Entertainment Group (SEG) — Mar 12, 2026
Seaport Entertainment Group Inc.
Date: March 12, 2026 · CIK: 0002009684 · Accession: 0000000000-26-002554
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294163
Letter
Re: Seaport Entertainment Group Inc. Registration Statement on Form S-3 Filed March 10, 2026 File No. 333-294163 Dear Matthew M. Partridge:
March 12, 2026
Matthew M. Partridge Chief Executive Officer Seaport Entertainment Group Inc. 199 Water Street, 28th Floor New York, NY 10038
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Zach Swartz
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 12, 2026 Matthew M. Partridge Chief Executive Officer Seaport Entertainment Group Inc. 199 Water Street, 28th Floor New York, NY 10038 Re: Seaport Entertainment Group Inc. Registration Statement on Form S-3 Filed March 10, 2026 File No. 333-294163 Dear Matthew M. Partridge: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Zach Swartz </TEXT> </DOCUMENT>