we propose SeeGroup, a multi-layer depth estimation method that allows the model itself to adaptively assign surfaces to depth maps. We formulate per-pixel multi-layer depth as a point process, treating depth layers as unordered events along each camera ray. This induces a permutation-invariant likelihood over the observed depth layers, yielding a loss that naturally supports arbitrary layer groupings. Experiments demonstrate that our method significantly advances the state of the art of multi-layer depth estimation, improving quadruplet relative depth accuracy on LayeredDepth benchmark from 61.34% to 70.09%. Code is available at https://github.com/princeton-vl/SeeGroup.