Apple has released iOS 4.4.4 (9A406a) for Apple TV 2G that includes some bug fixes and improvements. Now, folks at FireCore Dev-Team has also updated their jailbreak tool Seas0nPass for iOS 4.4.4 which is available for Windows and Mac users.
Seas0nPass is a tethered jailbreak for Apple TV 2G over iOS 4.4.4 (9A406a).
Download Seas0nPass for Windows
Download Seas0nPass for Mac OS X