<SEC-DOCUMENT>0001104659-26-040129.txt : 20260407
<SEC-HEADER>0001104659-26-040129.hdr.sgml : 20260407
<ACCEPTANCE-DATETIME>20260407070009
ACCESSION NUMBER:		0001104659-26-040129
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20260407
DATE AS OF CHANGE:		20260407

SUBJECT COMPANY:	

	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

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-88934
		FILM NUMBER:		26842883

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Yakira Capital Management, Inc.
		CENTRAL INDEX KEY:			0001584639
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	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 COMPANY:	
		FORMER CONFORMED NAME:	BK Management I, Inc.
		DATE OF NAME CHANGE:	20130819
</SEC-HEADER>
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<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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          <ccc>XXXXXXXX</ccc>
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  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>7.00% Series A cumulative redeemable preferred shares of beneficial interest, par value $0.01 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001628063</issuerCik>
        <issuerName>Seritage Growth Properties</issuerName>
        <issuerCusips>
          <issuerCusipNumber>81752R308</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>500 FIFTH AVENUE</com:street1>
          <com:street2>SUITE 1530</com:street2>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10110</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
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      <reportingPersonName>Yakira Capital Management, Inc.</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>257618.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>257618.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
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      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>257618.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
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      <reportingPersonName>Yakira Partners, L.P.</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>64402.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
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        <sharedDispositivePower>0.00</sharedDispositivePower>
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      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>64402.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
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      <classPercent>2.30</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
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    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Yakira Enhanced Offshore Fund Ltd.</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
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        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>0.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.00</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
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    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>MAP 136 Segregated Portfolio</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>193216.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>193618.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>193216.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>6.90</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>YP Management, L.L.C.</reportingPersonName>
      <citizenshipOrOrganization>NY</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>64402.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>64402.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>64402.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>2.30</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Bruce M. Kallins</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>257618.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>257618.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>257618.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.20</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Seritage Growth Properties</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>500 FIFTH AVENUE, SUITE 1530, NEW YORK, NY 10110</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>i) Yakira Capital Management, Inc. (the "Investment Manager")
ii) Yakira Partners, L.P. (the "Domestic Fund")
iii) Yakira Enhanced Offshore Fund Ltd. (the "Offshore Fund")
iv) MAP 136 Segregated Portfolio ("MAP 136" and, collectively with the Domestic Fund and the Offshore Fund, the "Funds")
v) YP Management, L.L.C. (the "General Partner")
vi) Bruce M. Kallins</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1555 Post Road East, Suite 202, Westport, CT 06880</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Yakira Capital Management, Inc. and Yakira Partners L.P. are Delaware entities.

Yakira Enhanced Offshore Fund Ltd. and MAP 136 Segregated Portfolio are Cayman Island entities.

YP Management, L.L.C. is a New York entity

Bruce M. Kallins is a U.S. Citizen</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>257,618</amountBeneficiallyOwned>
        <classPercent>9.20%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>257,618</solePowerOrDirectToVote>
          <solePowerOrDirectToDispose>257,618</solePowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Yakira Capital Management, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Authorized Signatory</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Yakira Partners, L.P.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Authorized Signatory</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Yakira Enhanced Offshore Fund Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Authorized Signatory</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>MAP 136 Segregated Portfolio</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Authorized Signatory</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>YP Management, L.L.C.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Authorized Signatory</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Bruce M. Kallins</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Bruce M. Kallins</signature>
        <title>Bruce M. Kallins / Individual</title>
        <date>04/07/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureComments>Bruce M. Kallins is a controlling shareholder of Yakira Capital Management, Inc. ("Investment Manager") and as such an authorized signatory on behalf of the Investment Manager and its funds: Yakira Partners, L.P., Yakira Enhanced Offshore Fund Ltd. and MAP 136 Segregated Portfolio.</signatureComments>
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</SEC-DOCUMENT>
