<SEC-DOCUMENT>0001958244-24-001076.txt : 20240305
<SEC-HEADER>0001958244-24-001076.hdr.sgml : 20240305
<ACCEPTANCE-DATETIME>20240305172811
ACCESSION NUMBER:		0001958244-24-001076
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240305
DATE AS OF CHANGE:		20240305

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sea Ltd
		CENTRAL INDEX KEY:			0001703399
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
		ORGANIZATION NAME:           	07 Trade & Services
		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:		24722501

	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:			Heng Chen Seng
		CENTRAL INDEX KEY:			0001977626
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		28 ORCHARD ROAD
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			238832
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>0001977626</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001703399</ns2:issuerCik>
            <ns2:issuerName>Sea Limited</ns2:issuerName>
            <ns2:secFileNumber>001-38237</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>1 Fusionopolis Place</com:street1>
                <com:street2>No 17-10, Galaxis</com:street2>
                <com:city>Singapore</com:city>
                <com:stateOrCountry>U0</com:stateOrCountry>
                <com:zipCode>138522</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>65-6270-8100</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Chen Seng Heng</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Other: Affiliates</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>ADS</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>50000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>2552500</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>521231049</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>03/05/2024</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NYSE</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>ADS</ns2:securitiesClassTitle>
            <ns2:acquiredDate>06/17/2019</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Open Market Purchase</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Open Market</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>50000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>06/17/2019</ns2:paymentDate>
            <ns2:natureOfPayment>Cash Payment</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:noticeSignature>
            <ns2:noticeDate>03/05/2024</ns2:noticeDate>
            <ns2:planAdoptionDates/>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Chen Seng Heng</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
