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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            <ccc>XXXXXXXX</ccc>
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        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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        <issuerName>Sea Limited</issuerName>
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          <com:city>Galaxis</com:city>
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          <com:zipCode>138522</com:zipCode>
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        <issuerContactPhone>65-6270-8100</issuerContactPhone>
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            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
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        <aggregateMarketValue>79878400</aggregateMarketValue>
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        <isGiftTransaction>N</isGiftTransaction>
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        <natureOfPayment>Compensation for services provided</natureOfPayment>
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  ADS
  01/21/2025
  10000
  1178953
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/22/2025
  10000
  1183596
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/23/2025
  10000
  1170723
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/24/2025
  10000
  1170901
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/27/2025
  10000
  1155422
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/28/2025
  10000
  1174025
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/29/2025
  10000
  1174025
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/30/2025
  10000
  1242201
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  01/31/2025
  10000
  1234294
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/03/2025
  10000
  1221401
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/04/2025
  10000
  1226371
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/05/2025
  10000
  1226759
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/06/2025
  10000
  1221322
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/07/2025
  10000
  1234370
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/10/2025
  10000
  1249476
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/11/2025
  10000
  1266032
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/12/2025
  10000
  1294988
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/13/2025
  10000
  1310674
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/14/2025
  10000
  1328270
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/18/2025
  10000
  1377477
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/19/2025
  10000
  1364257
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/20/2025
  10000
  1327834
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/21/2025
  10000
  1312964
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/24/2025
  10000
  1266083
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/25/2025
  10000
  1227217
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/26/2025
  10000
  1277620
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/27/2025
  10000
  1273502
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  02/28/2025
  10000
  1266543
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/03/2025
  10000
  1277719
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/04/2025
  10000
  1312195
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/05/2025
  10000
  1420653
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/06/2025
  10000
  1417447
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/07/2025
  10000
  1350601
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/10/2025
  10000
  1271512
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/11/2025
  10000
  1267778
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/12/2025
  10000
  1303202
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/13/2025
  10000
  1264366
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADS
  03/14/2025
  10000
  1278524
  03/17/2025
  03/18/2024
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Alpha Ally Holdings Limited