Correspondence 0001628280-24-032473 from Seaport Entertainment Group Inc. (SEG, SEG-RI) (CIK 0002009684) (SEG)
Seaport Entertainment Group Inc. (SEG, SEG-RI) (CIK 0002009684)
Date: July 22, 2024 · CIK: 0002009684 · Accession: 0001628280-24-032473
AI Filing Summary & Sentiment
File numbers found in text: 001-42113
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Washington, D.C. 20549-4628 Attention: Nicholas Nalbantian, Mara Ransom Re: Seaport Entertainment Group Inc. Registration Statement on Form 10-12B (File No. 001-42113)
Dear Mr. Nalbantian and Ms. Ransom:
Seaport Entertainment Group Inc., a Delaware Corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-42113) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on July 24, 2024, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
We request that we be notified of such effectiveness by a telephone call to Julian Kleindorfer of Latham & Watkins LLP, the Company’s counsel, at (213) 891-8371, or by email to julian.kleindorfer@lw.com.
[Signature page follows]
Sincerely,
SEAPORT ENTERTAINMENT GROUP INC.
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CORRESP 1 filename1.htm Document Seaport Entertainment Group Inc. 199 Water Street, 28th Floor New York, NY 10038 VIA EDGAR July 22, 2024 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Nicholas Nalbantian, Mara Ransom Re: Seaport Entertainment Group Inc. Registration Statement on Form 10-12B (File No. 001-42113) Dear Mr. Nalbantian and Ms. Ransom: Seaport Entertainment Group Inc., a Delaware Corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-42113) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on July 24, 2024, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. We request that we be notified of such effectiveness by a telephone call to Julian Kleindorfer of Latham & Watkins LLP, the Company’s counsel, at (213) 891-8371, or by email to julian.kleindorfer@lw.com. [Signature page follows] Sincerely, SEAPORT ENTERTAINMENT GROUP INC. By: /s/ Anton D. Nikodemus Name: Anton D. Nikodemus Title: Chief Executive Officer cc: Michael J. Haas, Latham & Watkins LLP Julian Kleindorfer, Latham & Watkins LLP Abigail Smith, Latham & Watkins LLP Alexa M. Berlin, Latham & Watkins LLP