# EDGAR Filing Document

**Accession Number:** 0002009684
**File Stem:** 0001104659-26-027193
**Filing Date:** 2026-3
**Character Count:** 2215
**Document Hash:** 454ae23522545ea60182a47bb5f83db0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-027193.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001104659-26-027193

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260312

**FILER**: 

**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:** CORRESP

**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

**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.<br>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:<u>/s/ Matthew M. Partridge_________</u><br>Name:Matthew M. Partridge<br>Title: President and Chief Executive Officer

cc: Zach Swartz, Vinson & Elkins L.L.P.<br>

------