<SEC-DOCUMENT>0000950123-17-003559-index.html : 20170922
<SEC-HEADER>0000950123-17-003559.hdr.sgml : 20170922
<ACCEPTANCE-DATETIME>20170424210610
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-17-003559
CONFORMED SUBMISSION TYPE:	DRS
PUBLIC DOCUMENT COUNT:		21
FILED AS OF DATE:		20170425
<PUBLIC-REL-DATE>20170922
DATE AS OF CHANGE:		20170522

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sea Ltd
		CENTRAL INDEX KEY:			0001703399
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	377-01552
		FILM NUMBER:		17779429

	BUSINESS ADDRESS:	
		STREET 1:		C/O 1 FUSIONOPOLIS PLACE
		STREET 2:		# 17-10, GALAXIS
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			138522
		BUSINESS PHONE:		6562708100

	MAIL ADDRESS:	
		STREET 1:		C/O 1 FUSIONOPOLIS PLACE
		STREET 2:		# 17-10, GALAXIS
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			138522
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRS
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>2 <FILENAME>g363501g05v16.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 2 - file: g363501g05v16.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>3 <FILENAME>g363501g13l43.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 3 - file: g363501g13l43.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>4 <FILENAME>g363501g24u71.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 4 - file: g363501g24u71.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>5 <FILENAME>g363501g35t97.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 5 - file: g363501g35t97.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>6 <FILENAME>g363501g36t16.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 6 - file: g363501g36t16.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>7 <FILENAME>g363501g43v86.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 7 - file: g363501g43v86.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>8 <FILENAME>g363501g45f37.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 8 - file: g363501g45f37.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>9 <FILENAME>g363501g48k23.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 9 - file: g363501g48k23.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>10 <FILENAME>g363501g50g62.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 10 - file: g363501g50g62.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>11 <FILENAME>g363501g55d30.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 11 - file: g363501g55d30.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>12 <FILENAME>g363501g55g65.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 12 - file: g363501g55g65.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>13 <FILENAME>g363501g64f17.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 13 - file: g363501g64f17.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>14 <FILENAME>g363501g70d64.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 14 - file: g363501g70d64.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>15 <FILENAME>g363501g71j21.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 15 - file: g363501g71j21.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>16 <FILENAME>g363501g72b71.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 16 - file: g363501g72b71.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>17 <FILENAME>g363501g72z25.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 17 - file: g363501g72z25.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>18 <FILENAME>g363501g81d23.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 18 - file: g363501g81d23.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>19 <FILENAME>g363501g85e82.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 19 - file: g363501g85e82.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>20 <FILENAME>g363501g94h89.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 20 - file: g363501g94h89.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>21 <FILENAME>g363501g97l06.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 21 - file: g363501g97l06.jpg
</DOCUMENT> </SEC-DOCUMENT>