<SEC-DOCUMENT>0001193125-17-312363-index.html : 20171018
<SEC-HEADER>0001193125-17-312363.hdr.sgml : 20171018
<ACCEPTANCE-DATETIME>20171018120801
ACCESSION NUMBER:		0001193125-17-312363
CONFORMED SUBMISSION TYPE:	F-1/A
PUBLIC DOCUMENT COUNT:		26
FILED AS OF DATE:		20171018
DATE AS OF CHANGE:		20171018

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sea Ltd
		CENTRAL INDEX KEY:			0001703399
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		F-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-220571
		FILM NUMBER:		171142223

	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>F-1/A
<SEQUENCE>1
<FILENAME>d363501df1a.htm
<DESCRIPTION>AMENDMENT NO. 3 TO FORM F-1
<TEXT>
Document 1 - file: d363501df1a.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-1.1 <SEQUENCE>2 <FILENAME>d363501dex11.htm <DESCRIPTION>EX-1.1 <TEXT> Document 2 - file: d363501dex11.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-23.1 <SEQUENCE>3 <FILENAME>d363501dex231.htm <DESCRIPTION>EX-23.1 <TEXT> Document 3 - file: d363501dex231.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>4 <FILENAME>g363501g09q50.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 4 - file: g363501g09q50.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>5 <FILENAME>g363501g13l43.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 5 - file: g363501g13l43.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>6 <FILENAME>g363501g13m69.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 6 - file: g363501g13m69.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>7 <FILENAME>g363501g24u71.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 7 - file: g363501g24u71.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>8 <FILENAME>g363501g29a44.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 8 - file: g363501g29a44.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>9 <FILENAME>g363501g35t97.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 9 - file: g363501g35t97.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>10 <FILENAME>g363501g36t16.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 10 - file: g363501g36t16.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>11 <FILENAME>g363501g43v86.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 11 - file: g363501g43v86.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>12 <FILENAME>g363501g44p37.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 12 - file: g363501g44p37.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>13 <FILENAME>g363501g45f37.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 13 - file: g363501g45f37.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>14 <FILENAME>g363501g48b99.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 14 - file: g363501g48b99.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>15 <FILENAME>g363501g50g62.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 15 - file: g363501g50g62.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>16 <FILENAME>g363501g55d30.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 16 - file: g363501g55d30.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>17 <FILENAME>g363501g55g65.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 17 - file: g363501g55g65.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>18 <FILENAME>g363501g64f17.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 18 - file: g363501g64f17.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>19 <FILENAME>g363501g70d64.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 19 - file: g363501g70d64.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>20 <FILENAME>g363501g71j21.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 20 - file: g363501g71j21.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>21 <FILENAME>g363501g72z25.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 21 - file: g363501g72z25.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>22 <FILENAME>g363501g81d23.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 22 - file: g363501g81d23.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>23 <FILENAME>g363501g85e82.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 23 - file: g363501g85e82.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>24 <FILENAME>g363501g94h89.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 24 - file: g363501g94h89.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>25 <FILENAME>g363501g94u52.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 25 - file: g363501g94u52.jpg
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>26 <FILENAME>g363501g97l06.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 26 - file: g363501g97l06.jpg
</DOCUMENT> </SEC-DOCUMENT>