<SEC-DOCUMENT>0001966565-23-000003.txt : 20230921
<SEC-HEADER>0001966565-23-000003.hdr.sgml : 20230921
<ACCEPTANCE-DATETIME>20230921082843
ACCESSION NUMBER:		0001966565-23-000003
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230921
DATE AS OF CHANGE:		20230921

SUBJECT COMPANY:	

	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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-38237
		FILM NUMBER:		231267793

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Alpha Ally Holdings Ltd
		CENTRAL INDEX KEY:			0001966565
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144

	BUSINESS ADDRESS:	
		STREET 1:		KINGSTON CHAMBERS, PO BOX 173
		CITY:			ROAD TOWN, TORTOLA
		STATE:			D8
		ZIP:			VG1110
		BUSINESS PHONE:		6568879581

	MAIL ADDRESS:	
		STREET 1:		KINGSTON CHAMBERS, PO BOX 173
		CITY:			ROAD TOWN, TORTOLA
		STATE:			D8
		ZIP:			VG1110
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001966565</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001703399</issuerCik>
      <issuerName>Sea Ltd</issuerName>
      <secFileNumber>001-38237</secFileNumber>
      <issuerAddress>
        <com:street1>C/O 1 FUSIONOPOLIS PLACE</com:street1>
        <com:street2># 17-10, GALAXIS</com:street2>
        <com:city>SINGAPORE</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>138522</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>6562708100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Alpha Ally Holdings Ltd</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADS each representing one Class A ordinary share</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>JPMorgan Securities LLC</name>
        <address>
          <com:street1>390 Madison Avenue, 6th Floor</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10017</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>3000000</noOfUnitsSold>
      <aggregateMarketValue>112590000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>519231049</noOfUnitsOutstanding>
      <approxSaleDate>09/21/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS each representing one Class A ordinary share</securitiesClassTitle>
      <acquiredDate>09/17/2013</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of vested employee share options</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>N/A</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3000000</amountOfSecuritiesAcquired>
      <paymentDate>09/17/2013</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>According to the procedures set out in the SEC's interpretive letter to Goldman, Sachs &amp; Co. dated Dec 20, 1999 and the SEC's interpretive letter to Bank of America, N.A., Merrill Lynch, Pierce, Fenner &amp; Smith Inc., dated Dec 1, 2011, the shares noticed in Sec 3(c) are subject to a variable prepaid forward contract between Alpha Ally Holdings Limited (AA) and JPMorgan Chase Bank, N.A., an affiliate of the broker named in Sec 3(b). The contract provides for up-front cash payment to AA based upon the then-current market price of the shares. Upon the expiration or early termination, AA will be obliged to deliver a number of shares (or, if it elects, pay the cash equivalent thereof) underlying the contract depending on the then-current market price of the shares. AA has pledged the shares subject to the contract to secure its obligations thereunder. Any initial hedging activity in connection with the contract will be conducted by the broker named in Sec 3(b).</remarks>
    <noticeSignature>
      <noticeDate>09/21/2023</noticeDate>
      <signature>/s/ Alpha Ally Holdings Ltd</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
