content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
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        <isGiftTransaction>N</isGiftTransaction>
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text: 144
  0001965726
  XXXXXXXX
  LIVE
  0001703399
  Sea Limited
  001-38237
  1 Fusionopolis Place, #17-10
  Galaxis
  U0
  138522
  65-6270-8100
  Perennial Spring Limited
  Affiliate
  ADR
  J.P. Morgan Securities LLC
  390 Madison Avenue
  6th Floor
  New York
  NY
  10017
  108000
  9792360
  526812214
  09/24/2024
  NYSE
  ADR
  01/31/2017
  Exercise of share options under Issuers ESOP
  Issuer
  N
  108000
  01/31/2017
  Compensation for Service Rendered
  N
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  06/25/2024
  3000
  220352
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  06/26/2024
  3000
  224262
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  06/27/2024
  3000
  223267
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  06/28/2024
  3000
  215102
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/01/2024
  3000
  204933
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/02/2024
  3000
  207949
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/03/2024
  3000
  213565
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/05/2024
  3000
  213372
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/08/2024
  3000
  217205
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/09/2024
  3000
  221580
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/10/2024
  3000
  221542
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/11/2024
  3000
  223382
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/12/2024
  3000
  222904
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/15/2024
  3000
  214438
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/16/2024
  3000
  213027
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/17/2024
  3000
  207756
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/18/2024
  3000
  205714
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/19/2024
  3000
  205007
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/22/2024
  3000
  204019
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/23/2024
  3000
  200225
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/24/2024
  3000
  197495
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/25/2024
  3000
  192573
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/26/2024
  3000
  196493
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/29/2024
  3000
  200087
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/30/2024
  3000
  195441
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  07/31/2024
  3000
  198238
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/01/2024
  3000
  193072
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/02/2024
  3000
  182339
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/05/2024
  3000
  173706
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/06/2024
  3000
  180024
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/07/2024
  3000
  185266
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/08/2024
  3000
  185704
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/09/2024
  3000
  191588
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/12/2024
  3000
  199102
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/13/2024
  3000
  219895
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/14/2024
  3000
  230995
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/15/2024
  3000
  237568
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/16/2024
  3000
  238712
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/19/2024
  3000
  240965
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/20/2024
  3000
  243454
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/21/2024
  3000
  245743
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/22/2024
  3000
  248436
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/23/2024
  3000
  249126
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/26/2024
  3000
  247403
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/27/2024
  3000
  246935
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/28/2024
  3000
  243185
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/29/2024
  3000
  234936
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  08/30/2024
  3000
  236438
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/03/2024
  3000
  234682
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/04/2024
  3000
  232835
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/05/2024
  3000
  236701
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/06/2024
  3000
  231740
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/09/2024
  3000
  231732
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/10/2024
  3000
  230860
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/11/2024
  3000
  232121
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/12/2024
  3000
  238361
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/13/2024
  3000
  240410
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/16/2024
  3000
  239196
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/17/2024
  3000
  239211
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/18/2024
  3000
  246046
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/19/2024
  3000
  256246
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/20/2024
  3000
  255015
  Perennial Spring Limited
  Kingston Chambers, PO BOX 173 Road Town
  Tortola
  British Virgin Islands
  D8
  VG1110
  ADR
  09/23/2024
  3000
  268850
  09/24/2024
  12/22/2023
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Perennial Spring Limited