EX-15.5 15 brhc10036000_ex15-5.htm EXHIBIT 15.5

Exhibit 15.5

[Letterhead of Rajah & Tann Singapore LLP]

SEA LIMITED
Private and Confidential
1 Fusionopolis Place
#17-10, Galaxis
Singapore 138522
 

SENDER’S REF
 
RECIPIENT’S REF
 
DATE
 
PAGE
TQY/337339/00033
 
-
 
22 April 2022
 
1/1

Dear Sirs,

Re: Annual Report on Form 20-F of Sea Limited

We hereby consent to the filing of this letter as an exhibit to the annual report on Form 20-F for the year ended December 31, 2021 of Sea Limited with the U.S. Securities and Exchange Commission and to the references to our name in such annual report, and further consent to the incorporation by reference into the Registration Statements on Form S-8 (No. 333-222071, No. 333-223551, No. 333-229137, No. 333-232859, No. 333-235799, No. 333-251873 and No. 333-261969). In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the U.S. Securities Act of 1933, as amended, or the rules and regulations of the U.S. Securities and Exchange Commission thereunder.

Yours faithfully

/s/ Rajah & Tann Singapore LLP

RAJAH & TANN SINGAPORE LLP