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>0001966565</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
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    <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>Alpha Ally Holdings 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>79095000</aggregateMarketValue>
        <noOfUnitsOutstanding>543584213</noOfUnitsOutstanding>
        <approxSaleDate>06/17/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
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        <securitiesClassTitle>ADR</securitiesClassTitle>
        <acquiredDate>09/17/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Exercise of share options under Issuer's ESOP</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>500000</amountOfSecuritiesAcquired>
        <paymentDate>09/17/2013</paymentDate>
        <natureOfPayment>Compensation for services provided</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Alpha Ally Holdings Limited</name>
          <address>
            <com:street1>Kingston Chambers, PO Box 173</com:street1>
            <com:street2>Road Town</com:street2>
            <com:city>Tortola</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>ADR</securitiesClassTitle>
        <saleDate>03/18/2025</saleDate>
        <amountOfSecuritiesSold>10000</amountOfSecuritiesSold>
        <grossProceeds>1259939</grossProceeds>
      </securitiesSoldInPast3Months>
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        <sellerDetails>
          <name>Alpha Ally Holdings Limited</name>
          <address>
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            <com:street2>Road Town</com:street2>
            <com:city>Tortola</com:city>
            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
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        </sellerDetails>
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        <saleDate>03/19/2025</saleDate>
        <amountOfSecuritiesSold>10000</amountOfSecuritiesSold>
        <grossProceeds>1273672</grossProceeds>
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      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Alpha Ally Holdings Limited</name>
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            <com:street2>Road Town</com:street2>
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            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
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        <grossProceeds>1261073</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Alpha Ally Holdings Limited</name>
          <address>
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            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
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            <com:zipCode>VG1110</com:zipCode>
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            <com:stateOrCountry>D8</com:stateOrCountry>
            <com:zipCode>VG1110</com:zipCode>
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text: 144
  0001966565
  XXXXXXXX
  LIVE
  0001703399
  Sea Limited
  001-38237
  1 Fusionopolis Place, #17-10
  Galaxis
  U0
  138522
  65-6270-8100
  Alpha Ally Holdings Limited
  Affiliate
  ADR
  J.P. Morgan Securities LLC
  390 Madison Avenue - 6th Floor
  New York
  NY
  10017
  500000
  79095000
  543584213
  06/17/2025
  NYSE
  ADR
  09/17/2013
  Exercise of share options under Issuer's ESOP
  Issuer
  N
  500000
  09/17/2013
  Compensation for services provided
  N
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/18/2025
  10000
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  Alpha Ally Holdings Limited
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  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/19/2025
  10000
  1273672
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/20/2025
  10000
  1261073
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/21/2025
  10000
  1258458
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/24/2025
  10000
  1291736
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/25/2025
  10000
  1295583
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/26/2025
  10000
  1287185
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/27/2025
  10000
  1325059
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/28/2025
  10000
  1312058
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  03/31/2025
  10000
  1287152
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/01/2025
  10000
  1306622
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/02/2025
  10000
  1340239
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/03/2025
  10000
  1196132
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/04/2025
  10000
  1083895
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/07/2025
  10000
  1081141
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/08/2025
  10000
  1094751
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/09/2025
  10000
  1110705
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/10/2025
  10000
  1158135
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/11/2025
  10000
  1154826
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/14/2025
  10000
  1202468
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/15/2025
  10000
  1191561
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/16/2025
  10000
  1187982
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/17/2025
  10000
  1222932
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/21/2025
  10000
  1171865
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/22/2025
  10000
  1185455
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/23/2025
  10000
  1221724
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/24/2025
  10000
  1230373
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/25/2025
  10000
  1272393
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/28/2025
  10000
  1288622
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/29/2025
  10000
  1318519
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  04/30/2025
  10000
  1314740
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/01/2025
  10000
  1376730
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/02/2025
  10000
  1421134
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/05/2025
  10000
  1424903
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/06/2025
  10000
  1425164
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/07/2025
  10000
  1422114
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/08/2025
  10000
  1461243
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/09/2025
  10000
  1401742
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/12/2025
  10000
  1420784
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/13/2025
  10000
  1531207
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/14/2025
  10000
  1599241
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/15/2025
  10000
  1628927
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/16/2025
  10000
  1627366
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/19/2025
  10000
  1617397
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/20/2025
  10000
  1625631
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/21/2025
  10000
  1633666
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/22/2025
  10000
  1616559
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/23/2025
  10000
  1639512
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/27/2025
  10000
  1664074
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/28/2025
  10000
  1656182
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/29/2025
  10000
  1621353
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  05/30/2025
  10000
  1595238
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/02/2025
  10000
  1631272
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/03/2025
  10000
  1659385
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/04/2025
  10000
  1687097
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/05/2025
  10000
  1706874
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/06/2025
  10000
  1670339
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/09/2025
  10000
  1647995
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/10/2025
  10000
  1578466
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/11/2025
  10000
  1548779
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/12/2025
  10000
  1532910
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/13/2025
  10000
  1555129
  Alpha Ally Holdings Limited
  Kingston Chambers, PO Box 173
  Road Town
  Tortola
  D8
  VG1110
  ADR
  06/16/2025
  10000
  1584898
  06/17/2025
  03/18/2024
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Alpha Ally Holdings Limited