# EDGAR Filing Document

**Accession Number:** 0002009684
**File Stem:** 0001104659-26-040479
**Filing Date:** 2026-4
**Character Count:** 8753
**Document Hash:** 86d3867e9ec7fc625d435b5dfbaa6a17
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-040479.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001104659-26-040479

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20260401

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260407

**DATE AS OF CHANGE**: 20260407

**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:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42113
- **FILM NUMBER:** 26845739

**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

?xml version='1.0' encoding='ASCII'? SEAPORT ENTERTAINMENT GROUP INC._April 1, 2026

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): April 1, 2026

**SEAPORT ENTERTAINMENT GROUP INC.**

(Exact name of registrant as specified in charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-42113** | **99-0947924** |
| (State or other jurisdiction  | (Commission File Number) | (IRS Employer |
| of incorporation) |  | Identification No.) |

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| | |
|:---|:---|
| **199 Water Street, 28th Floor** | **10038** |
| **New York, NY** | (Zip code) |
| (Address of principal executive offices) |  |

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Registrant's telephone number, including area code: **(212) 732-8257**

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading symbol** | **Name of each exchange on which registered** |
| Common stock, par value $0.01 per share | SEG | NYSE  |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒

#### Item 4.01 Changes in Registrant's Certifying Accountant.
On April 1, 2026, the Audit Committee (the "Audit Committee") of the Board of Directors of Seaport Entertainment Group Inc. (the "Company") dismissed KPMG LLP ("KPMG") as the Company's independent registered public accounting firm, effective immediately, and approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm to audit the Company's financial statements for the year ending December 31, 2026, effective immediately. KPMG was notified of the dismissal on April 1, 2026.

KPMG's reports on the Company's consolidated and combined financial statements as of December 31, 2025 and 2024 and for each of the years in the three-year period ended December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, nor were qualified or modified as to uncertainty, audit scope or accounting principles.

During the years ended December 31, 2025 and 2024, and during the subsequent interim period through April 1, 2026, (i) there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its report on the Company's consolidated and combined financial statements for the relevant year, and (ii) there were no reportable events (as defined by Item 304(a)(1)(v) of Regulation S-K).

During the years ended December 31, 2025 and 2024, and during the subsequent interim period through April 1, 2026, neither the Company nor anyone on its behalf consulted with Grant Thornton regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated and combined financial statements, and neither a written report nor oral advice was provided to the Company that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto), or (iii) any reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of the disclosure set forth above and requested that KPMG furnish the Company with a letter addressed to the SEC stating whether KPMG agrees with the statements made by the Company in the disclosure, and, if not, stating the respects in which it does not agree. A copy of KPMG's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

#### Item 9.01 Financial Statements and Exhibits.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Exhibits* 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter from KPMG to the Securities and Exchange Commission, dated April 7, 2026](seg-20260401xex16d1.htm) |
| **104** | Cover Page Interactive Data File (the cover page tags are embedded within the Inline XBRL document) |

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#### SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| Dated: April 7, 2026 | SEAPORT ENTERTAINMENT GROUP INC. | SEAPORT ENTERTAINMENT GROUP INC. |
|  | By: | /s/ Lucy Fato |
|  | Name: | Lucy Fato |
|  | Title: | EVP, General Counsel & Corporate Secretary |

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## Exhibit 16.1

#### Exhibit 16.1

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](seg-20260401xex16d1g001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;April 7, 2026 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Seaport Entertainment Group Inc. (the Company) and, under the date of March 4, 2026, we reported on the consolidated and combined financial statements of the Company as of December 31, 2025 and 2024 and for each of the years in the three-year period ended December 31, 2025. On April 1, 2026, we were dismissed. We have read the Company's statements included under Item 4.01 of its Form 8-K dated April 1, 2026, and we agree with such statements, except we are not in a position to agree or disagree with the Company's statement that the change was approved by the audit committee or the Company's statements related to its consultation with Grant Thornton. Very truly yours, KPMG LLP Suite 1400 2323 Ross Avenue Dallas, TX 75201-2721 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. Exhibit 16.1 |

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