What you need:
Download Seas0npass according your OS:
Important note: If your Apple tv 2g is already tethered using Seas0nPass, you must re-jailbreak it first.
How to untether jailbreak Apple Tv 2G 4.4.4 with Seas0nPass for Windows And Mac:
1. Extract the Sea0npass.zip file you have downloaded earlier, and then launch Seas0npass:
2. Once it's launched, you will see two options: Create IPSW and Boot Tethered. Since we need IPSW, then select Create IPSW:
3. Your IPSW firmware will be jailbroken by Seas0nPass to create IPSW. Then wait until it finishes its job.
4. Once the process of creating the custom IPSW is entirely done, Seas0nPass will be prompting you to connect your Apple TV 2G to your computer, and then put it into DFU mode. And after your Apple Tv is on DFU mode, iTunes will be automatically launched in order to start the restoring firmware.
Put your Apple Tv 2G into DFU Mode:
Hold the Menu and Play/Pause buttons together for about 7 seconds.
5. Once iTunes has finished restoring process, it will confirm it to you. This means your Apple TV 2G 4.4.4 is jailbroken. Not believe me? Just connect your device to your television and view it. You will see a temporary FC logo at the bottom right corner as the confirmation that you have been successful untether JB Apple Tv of yours.