---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-040479"
form_type: "8-K"
ticker: "SEG"
cik: "0002009684"
company_name: "Seaport Entertainment Group Inc."
filed_at: "2026-04-07T23:59:59+00:00"
generated_at: "2026-05-15T07:08:10.405492+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Seaport Entertainment dismisses KPMG, appoints Grant Thornton as auditor for FY2026

## Summary
- Dismissed KPMG effective April 1, 2026; engaged Grant Thornton for FY2026 audit.
- KPMG's reports for FY2024 and FY2025 were unqualified; no adverse opinions.
- No disagreements or reportable events between Company and KPMG during covered periods.
- Company provided KPMG with disclosure; KPMG letter filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001104659-26-040479
- form_type: 8-K
- ticker: SEG
- cik: 0002009684
- company_name: Seaport Entertainment Group Inc.
- filed_at: 2026-04-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2009684/000110465926040479/0001104659-26-040479-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2009684/000110465926040479/seg-20260401x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-040479
- JSON: https://secwatch.observer/filing/0001104659-26-040479.json
- Plain text: https://secwatch.observer/filing/0001104659-26-040479.txt

## Source-grounded claims
- claim_id: 5ab8746fca8fe938946e60bc32c446f72c1537a5
  claim: Seaport Entertainment Group Inc. engaged Grant Thornton LLP as its auditor.
  evidence_excerpt: (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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2009684/000110465926040479/0001104659-26-040479-index.htm
- claim_id: 911aca5893f5a6a64def8d458dca0f62a4264918
  claim: Seaport Entertainment Group Inc. dismissed KPMG LLP as its auditor.
  evidence_excerpt: (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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2009684/000110465926040479/0001104659-26-040479-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.