SEC Company Response from Seaport Entertainment Group (SEG) — Mar 12, 2026
Seaport Entertainment Group Inc.
Date: March 12, 2026 · CIK: 0002009684 · Accession: 0001104659-26-027193
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294163
Letter
Seaport Entertainment Group Inc. 199 Water Street, 28th Floor New York, NY 10038 March 12, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Attention: Nicholas Nalbantian Re: Acceleration Request of Seaport Entertainment Group Inc. Registration Statement on Form S-3 (File No. 333-294163) Dear Mr. Nalbantian: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seaport Entertainment Group Inc., a Delaware corporation (the “Company”), hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern time, on March 16, 2026 or as soon thereafter as practicable. Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with our counsel, Vinson & Elkins L.L.P., by telephoning Zach Swartz at (804) 327-6324. Thank you for your attention to this matter. [ Signature page follows ] Very truly yours, Seaport Entertainment Group Inc. By: /s/ Matthew M. Partridge_________ Name: Matthew M. Partridge Title: President and Chief Executive Officer cc: Zach Swartz, Vinson & Elkins L.L.P. 2
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CORRESP 1 filename1.htm Seaport Entertainment Group Inc. 199 Water Street, 28th Floor New York, NY 10038 March 12, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Attention: Nicholas Nalbantian Re: Acceleration Request of Seaport Entertainment Group Inc. Registration Statement on Form S-3 (File No. 333-294163) Dear Mr. Nalbantian: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seaport Entertainment Group Inc., a Delaware corporation (the “Company”), hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern time, on March 16, 2026 or as soon thereafter as practicable. Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with our counsel, Vinson & Elkins L.L.P., by telephoning Zach Swartz at (804) 327-6324. Thank you for your attention to this matter. [ Signature page follows ] Very truly yours, Seaport Entertainment Group Inc. By: /s/ Matthew M. Partridge_________ Name: Matthew M. Partridge Title: President and Chief Executive Officer cc: Zach Swartz, Vinson & Elkins L.L.P. 2