content: <?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>0001965726</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>Galaxis, Singapore 138522</com:street2>
          <com:city>Galaxis</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>138522</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>65-6270-8100</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Perennial Spring 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</com:street1>
            <com:street2>6th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>64000</noOfUnitsSold>
        <aggregateMarketValue>3904000</aggregateMarketValue>
        <noOfUnitsOutstanding>519231049</noOfUnitsOutstanding>
        <approxSaleDate>06/20/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <acquiredDate>12/15/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Execution of Vested Employee Stock Option</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>64000</amountOfSecuritiesAcquired>
        <paymentDate>12/15/2016</paymentDate>
        <natureOfPayment>Compensation for Service Rendered</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/21/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>78753.58</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/22/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>79485.98</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/23/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>83062.21</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/27/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>82887.39</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/28/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>82914.42</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/29/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>84299.65</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/30/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>85931.77</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/31/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>86888</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/03/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>86957.72</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/04/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>87512</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/05/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>85539</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/06/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>83894.64</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/10/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>82874.66</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/11/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>82316.47</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/12/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>81486.59</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/13/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>84272.01</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/14/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>83424.49</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/17/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>83203.33</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/18/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>82319.34</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/19/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>81554.79</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/20/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>78983.95</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/21/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>78647.7</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/24/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>78923.96</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/25/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>75423.27</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/26/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>73955.72</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/27/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>74811.59</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>04/28/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>75266.45</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>05/01/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>76087.51</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>05/02/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>74529.22</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>05/03/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>74343.74</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Perennial Spring Limited</name>
          <address>
            <com:street1>Kingston Chambers</com:street1>
            <com:street2>PO Box 173</com:street2>
            <com:city>Road Town</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>05/04/2023</saleDate>
        <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
        <grossProceeds>75440.71</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>06/20/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>03/17/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Perennial Spring Limited</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 22847}]
text: 144
  0001965726
  XXXXXXXX
  LIVE
  0001703399
  Sea Limited
  001-38237
  1 Fusionopolis Place, #17-10
  Galaxis, Singapore 138522
  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
  64000
  3904000
  519231049
  06/20/2023
  NYSE
  ADR
  12/15/2016
  Execution of Vested Employee Stock Option
  Issuer
  N
  64000
  12/15/2016
  Compensation for Service Rendered
  N
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/21/2023
  1000
  78753.58
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/22/2023
  1000
  79485.98
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/23/2023
  1000
  83062.21
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/27/2023
  1000
  82887.39
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/28/2023
  1000
  82914.42
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/29/2023
  1000
  84299.65
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/30/2023
  1000
  85931.77
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  03/31/2023
  1000
  86888
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/03/2023
  1000
  86957.72
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/04/2023
  1000
  87512
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/05/2023
  1000
  85539
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/06/2023
  1000
  83894.64
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/10/2023
  1000
  82874.66
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/11/2023
  1000
  82316.47
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/12/2023
  1000
  81486.59
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/13/2023
  1000
  84272.01
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/14/2023
  1000
  83424.49
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/17/2023
  1000
  83203.33
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/18/2023
  1000
  82319.34
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/19/2023
  1000
  81554.79
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/20/2023
  1000
  78983.95
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/21/2023
  1000
  78647.7
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/24/2023
  1000
  78923.96
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/25/2023
  1000
  75423.27
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/26/2023
  1000
  73955.72
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/27/2023
  1000
  74811.59
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  04/28/2023
  1000
  75266.45
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  05/01/2023
  1000
  76087.51
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  05/02/2023
  1000
  74529.22
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  05/03/2023
  1000
  74343.74
  Perennial Spring Limited
  Kingston Chambers
  PO Box 173
  Road Town
  D8
  VG1110
  ADR
  05/04/2023
  1000
  75440.71
  06/20/2023
  03/17/2023
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Perennial Spring Limited