The Lewis structure for \(\mathrm{SeBr}_{2} \mathrm{O}\) is:
\[
\begin{array}{c}
\text{Br} \\
\vert \\
\text{Se} = \text{O} \\
\vert \\
\text{Br}
\end{array}
\]
Each bromine atom is connected to selenium with a single bond, and the oxygen is connected with a double bond. All atoms have complete octets, and the formal charges are minimized.
\(\boxed{\text{Lewis structure is drawn as described above.}}\)