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{"aggregator_url":"https://www.sec.gov {"aggregator_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","as_of":"2026-04-08T02:28:02.401723+00:00","canonical_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","company":"Seaport Entertainment Group Inc.","enrichment":{"aggregator_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","article_chars":5000,"article_truncated":true,"blocked_reason":null,"candidate_id":"sc_9ba906bef72399b0","canonical_host":"sec.gov","canonical_is_aggregator":false,"canonical_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","content_type":"text/plain","enriched_at":"2026-04-08T03:31:35.448260+00:00","extraction_method":"heuristic","fetched_description":"","fetched_title":"SEAPORT ENTERTAINMENT GROUP INC._April 1, 2026","final_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","html_truncated":true,"paywall_likely":false,"publisher_domain":"sec.gov","publisher_resolution":"canonical_url","requested_url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt","source_event_id":"evt_0805a03b5f4c","source_quality":"high","status_code":200,"version":"signal_enrichment_v2"},"form_type":"8-K","fp":"882155eb876bc01d","kind":"sec_filing","published_at":"20260407","publisher_domain":"sec.gov","signal_understanding":{"analysis_basis":"article","claim_confidence":0.86,"dates_mentioned":["2026-04-07","2026-04-01","2025-12-31","2024-12-31"],"entities":[{"asset_class":"equity","name":"Seaport Entertainment Group Inc.","relevance":"high","symbol":"SEG","type":"issuer"},{"asset_class":"other","name":"KPMG LLP","relevance":"high","symbol":"","type":"accounting_firm"},{"asset_class":"other","name":"Grant Thornton LLP","relevance":"high","symbol":"","type":"accounting_firm"},{"asset_class":"other","name":"Audit Committee of the Board of Directors of Seaport Entertainment Group Inc.","relevance":"medium","symbol":"","type":"governance_body"},{"asset_class":"other","name":"U.S. Securities and Exchange Commission","relevance":"medium","symbol":"","type":"regulator"}],"event_type":"other","information_gaps":["The filing text provided does not include the full Exhibit 16.1 content (only that it is filed).","No additional Item sections beyond Item 4.01 are shown in the provided text.","The signal indicates a 'delta' vs prior known state, but no prior state is included here, so the exact change relative to prior knowledge cannot be quantified."],"key_facts":["Form 8-K filed with the SEC; date of report (earliest event reported) is April 1, 2026.","Item 4.01: Changes in Registrant's Certifying Accountant.","On April 1, 2026, the Audit Committee dismissed KPMG LLP as the Company\u2019s independent registered public accounting firm effective immediately.","On April 1, 2026, the Audit Committee approved the engagement of Grant Thornton LLP as the Company\u2019s independent registered public accounting firm to audit the Company\u2019s financial statements for the year ending December 31, 2026, effective immediately.","KPMG was notified of the dismissal on April 1, 2026.","KPMG\u2019s reports on the Company\u2019s 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.","The filing states there were no disagreements with KPMG and no reportable events during the years ended December 31, 2025 and 2024 and the subsequent interim period through April 1, 2026.","The filing states neither the Company nor anyone on its behalf consulted with Grant Thornton during the years ended December 31, 2025 and 2024 and the subsequent interim period through April 1, 2026 regarding specified accounting/audit matters.","The Company provided KPMG with the disclosure and requested a letter to the SEC; a copy of KPMG\u2019s letter is filed as Exhibit 16.1."],"numeric_claims":[{"label":"Year ending audited by Grant Thornton","value":"December 31, 2026"},{"label":"Notification/dismissal effective date","value":"April 1, 2026"},{"label":"KPMG report periods referenced","value":"As of December 31, 2025 and 2024; years in the three-year period ended December 31, 2025"}],"primary_claim":"On April 1, 2026, the Audit Committee dismissed KPMG LLP and approved Grant Thornton LLP as the Company\u2019s independent registered public accounting firm effective immediately.","relevance_score":0.72,"sentiment":"neutral","source_quality":"high","summary":"Seaport Entertainment Group Inc. filed a Form 8-K on April 7, 2026 disclosing that it dismissed KPMG LLP as its independent registered public accounting firm and engaged Grant Thornton LLP effective immediately on April 1, 2026.","topics":["Form 8-K","Change in certifying accountant","Independent registered public accounting firm","KPMG dismissal","Grant Thornton engagement","Audit Committee action","Exhibit 16.1"]},"source":"sec_edgar","source_domain":"sec.gov","summary":"Form 8-K \u00b7 Seaport Entertainment Group Inc. \u00b7 Filed 20260407","ticker":"SEG","tickers":["SEG"],"title":"SEG filed 8-K","url":"https://www.sec.gov/Archives/edgar/data/2009684/0001104659-26-040479.txt"}... |