United States securities and exchange commission logo October 16, 2020 Stephen C. Smith Chairman and Chief Executive Officer Seaport Global Acquisition Corp 360 Madison Avenue, 20th Floor New York, NY 10017 Re: Seaport Global Acquisition Corp Registration Statement on Form S-1 Filed October 13, 2020 File No. 333-249446 Dear Mr. Smith: We have reviewed your registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Form S-1 filed October 13, 2020 Exhibits 1. We note that your auditor's consent included as Exhibit 23.1 references the report dated September 9, 2020. However, the Report of Independent Registered Public Accounting Firm included on page F-2 is dated September 10, 2020. Please obtain and file a new consent from your auditor that references the correct report date. 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. Stephen C. Smith Seaport Global Acquisition Corp October 16, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact William Demarest at 202-551-3432 or Robert Telewicz at 202-551- 3438 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald (Ron) Alper at 202-551-3329 or Pam Howell at 202-551- 3357 with any other questions. Sincerely, FirstName LastNameStephen C. Smith Division of Corporation Finance Comapany NameSeaport Global Acquisition Corp Office of Real Estate & Construction October 16, 2020 Page 2 cc: Stuart Neuhauser FirstName LastName