{"url_path":"/sec/cik-0002046946/8-k/2026-07-21/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-21","source_url":"https://www.sec.gov/Archives/edgar/data/2046946/0001628280-26-049002-index.html","accession_number":"0001628280-26-049002","cik":"0002046946","ticker":null,"issuer_name":"Ares Sports, Media & Entertainment Opportunities LP","edgar_url":"https://www.sec.gov/Archives/edgar/data/2046946/0001628280-26-049002-index.html","primary_entity_key":"0002046946","primary_entity_name":"Ares Sports, Media & Entertainment Opportunities LP"},"word_count":371,"has_tables":true,"body_markdown":"Item 8.01  Other Events.\n\nTransactional Net Asset Value \n\nThe Fund calculates the Transactional NAV for purposes of establishing the price at which transactions in the respective Units are made. A description of the Fund’s valuation process was included under “Calculation of Net Asset Value” within [“](https://www.sec.gov/Archives/edgar/data/2046946/000110465925121226/tm2525590-3_1012ga.htm#tI9PO)[Item 9. Market Price of and Dividends on the Registrant’s Common Equity and Related Unitholder Matters](https://www.sec.gov/Archives/edgar/data/2046946/000110465925121226/tm2525590-3_1012ga.htm#tI9PO)[”](https://www.sec.gov/Archives/edgar/data/2046946/000110465925121226/tm2525590-3_1012ga.htm#tI9PO) of the Fund’s Amendment No. 1 to the Registration Statement on Form 10, filed with the Securities and Exchange Commission on December 15, 2025. Transactional NAV is based on the month-end values of the Fund’s investments and other assets and the deduction of any respective liabilities, including certain fees and expenses, in all cases as determined in accordance with the valuation policy of the Fund’s investment manager that has been approved by the Fund’s board of directors. Organizational and offering expenses advanced on the Fund’s behalf by its investment manager are recognized as a reduction to Transactional NAV, ratably over 60 months, beginning on June 1, 2026, and servicing fees, as applicable, are recognized as a reduction to Transactional NAV on a monthly basis as such fees are accrued. Certain contingent tax liabilities may not be recognized as a reduction to Transactional NAV if the Fund’s general partner reasonably expects such liabilities will not be recognized upon divestment of the underlying investment. Transactional NAV per Unit may differ from the Fund’s net asset value as determined in accordance with accounting principles generally accepted in the United States of America.\n\nThe Transactional NAV per Unit for each class of the Fund as of June 30, 2026, is as follows:\n\nTransactional NAV as of June 30, 2026\n\nClass S Units$28.20 \n\nClass D Units$28.39 \n\nClass N Units$28.38 \n\nClass I Units$28.41 \n\nClass A-S Units$28.22 \n\nClass A-D Units$28.42 \n\nClass A-N Units$28.42 \n\nClass A-I Units$28.48 \n\nClass E Units$28.88 \n\nAs of June 30, 2026, the Fund’s aggregate Transactional NAV was approximately $868 million.\n\nSIGNATURE\n\n \n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n  ARES SPORTS, MEDIA AND ENTERTAINMENT OPPORTUNITIES LP\n\n   \n\nDate: July 21, 2026  \n\n   \n\n By:/s/ SCOTT C. LEM\n\n Name:Scott C. Lem\n\n Title:Chief Financial Officer and Treasurer"}