United States securities and exchange commission logo September 30, 2021 Stephen C. Smith Chief Executive Officer Seaport Global Acquisition Corp 360 Madison Avenue, 20 th Floor New York, NY 10017 Re: Seaport Global Acquisition Corp Preliminary Proxy Statement on Schedule 14A Filed September 24, 2021 File No. 001-39741 Dear Mr. Smith: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Frank Lopez