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>0001965725</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:city>Galaxis</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>138522</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>65-6270-8100</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Sea of Stars Ltd</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>200000</noOfUnitsSold>
        <aggregateMarketValue>21744000</aggregateMarketValue>
        <noOfUnitsOutstanding>526812214</noOfUnitsOutstanding>
        <approxSaleDate>12/30/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <acquiredDate>04/08/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Exercise of share options under Issuers ESOP</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>200000</amountOfSecuritiesAcquired>
        <paymentDate>04/08/2024</paymentDate>
        <natureOfPayment>Compensation for Service Rendered</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/30/2024</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>09/30/2024</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Sea of Stars Ltd</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3008}]
text: 144
  0001965725
  XXXXXXXX
  LIVE
  0001703399
  Sea Limited
  001-38237
  1 Fusionopolis Place, #17-10
  Galaxis
  U0
  138522
  65-6270-8100
  Sea of Stars Ltd
  Affiliate
  ADR
  J.P. Morgan Securities LLC
  390 Madison Avenue
  6th Floor
  New York
  NY
  10017
  200000
  21744000
  526812214
  12/30/2024
  NYSE
  ADR
  04/08/2024
  Exercise of share options under Issuers ESOP
  Issuer
  N
  200000
  04/08/2024
  Compensation for Service Rendered
  Y
  12/30/2024
  09/30/2024
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Sea of Stars Ltd