<SEC-DOCUMENT>0001968582-24-001078.txt : 20241127
<SEC-HEADER>0001968582-24-001078.hdr.sgml : 20241127
<ACCEPTANCE-DATETIME>20241127175831
ACCESSION NUMBER:		0001968582-24-001078
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241127
DATE AS OF CHANGE:		20241127

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:		241512691

	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:			Devon Court Ltd
		CENTRAL INDEX KEY:			0001968046
		ORGANIZATION NAME:           	
		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:		6568879653

	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">
  <!-- Generated by Workiva -->
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001968046</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001703399</issuerCik>
      <issuerName>Sea Limited</issuerName>
      <secFileNumber>001-38237</secFileNumber>
      <issuerAddress>
        <com:street1>1 Fusionopolis Place, #17-10</com:street1>
        <com:street2>Singapore</com:street2>
        <com:city>Galaxis</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>138522</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>65-6270-8100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Devon Court Limited</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADR</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>J.P. Morgan 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>500000</noOfUnitsSold>
      <aggregateMarketValue>56965000</aggregateMarketValue>
      <noOfUnitsOutstanding>526812214</noOfUnitsOutstanding>
      <approxSaleDate>11/27/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADR</securitiesClassTitle>
      <acquiredDate>08/08/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of share options under Issuers ESOP</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>500000</amountOfSecuritiesAcquired>
      <paymentDate>08/08/2024</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>11/27/2024</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/28/2024</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Devon Court Limited</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
