Seaport Global Acquisition Corp.
360 Madison Avenue, 20th Floor
New York, NY 10017
November 27, 2020
VIA EDGAR
Ronald E. Alper
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Seaport Global Acquisition Corp. |
Registration Statement on Form S-1
Filed October 13, 2020, as amended
File No. 333-249446
Dear Mr. Alper:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seaport Global Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on November 27, 2020, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Stephen C. Smith |
| Stephen C. Smith |
| Chief Executive Officer and Chairman |
| cc: | Ellenoff Grossman & Schole LLP |
White & Case LLP