# EDGAR Filing Document

**Accession Number:** 0002009684
**File Stem:** 0000000000-26-002554
**Filing Date:** 2026-3
**Character Count:** 2276
**Document Hash:** 09bf4ba5629edbfc47a5a9b3d9c6faee
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002554.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000000000-26-002554

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260312

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Seaport Entertainment Group Inc.
- **CENTRAL INDEX KEY:** 0002009684
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294163

**BUSINESS ADDRESS:**
- **STREET 1:** THE SEAPORT, 199 WATER STREET
- **STREET 2:** 28TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10038
- **BUSINESS PHONE:** (212) 732-8257

**MAIL ADDRESS:**
- **STREET 1:** THE SEAPORT, 199 WATER STREET
- **STREET 2:** 28TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10038
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-26-025422

## Text-Extract

```

                                                           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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._