<SEC-DOCUMENT>0001104659-26-038274-index.html : 20260401
<SEC-HEADER>0001104659-26-038274.hdr.sgml : 20260401
<ACCEPTANCE-DATETIME>20260401091010
ACCESSION NUMBER:		0001104659-26-038274
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20260331
FILED AS OF DATE:		20260401
DATE AS OF CHANGE:		20260401

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Yakira Capital Management, Inc.
		CENTRAL INDEX KEY:			0001584639
		ORGANIZATION NAME:           	
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37420
		FILM NUMBER:		26824977

	BUSINESS ADDRESS:	
		STREET 1:		1555 POST ROAD EAST
		STREET 2:		SUITE 202
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
		BUSINESS PHONE:		(203) 341-0606

	MAIL ADDRESS:	
		STREET 1:		1555 POST ROAD EAST
		STREET 2:		SUITE 202
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880

	FORMER NAME:	
		FORMER CONFORMED NAME:	BK Management I, Inc.
		DATE OF NAME CHANGE:	20130819

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Seritage Growth Properties
		CENTRAL INDEX KEY:			0001628063
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				383976287
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		500 FIFTH AVENUE
		STREET 2:		SUITE 1530
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10110
		BUSINESS PHONE:		2123557800

	MAIL ADDRESS:	
		STREET 1:		500 FIFTH AVENUE
		STREET 2:		SUITE 1530
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Seritage Growth Properties, Inc.
		DATE OF NAME CHANGE:	20141215
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>tm2610802-1_4seq1.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
<TEXT>
Document 1 - file: tm2610802-1_4seq1.html

Document 1 - RAW XML: tm2610802-1_4seq1.xml

</DOCUMENT>
</SEC-DOCUMENT>