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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002004545</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001703399</issuerCik>
      <issuerName>Sea Ltd</issuerName>
      <secFileNumber>001-38237</secFileNumber>
      <issuerAddress>
        <com:street1>C/O 1 Fusionopolis Place #17-10 </com:street1>
        <com:street2>Galaxis</com:street2>
        <com:city>Singapore</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>138522</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>6562708100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>NordicSun Limited</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>300000</noOfUnitsSold>
      <aggregateMarketValue>54000000</aggregateMarketValue>
      <noOfUnitsOutstanding>543584213</noOfUnitsOutstanding>
      <approxSaleDate>09/24/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <acquiredDate>09/18/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of share options under Issuer's ESOP</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>The Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>300000</amountOfSecuritiesAcquired>
      <paymentDate>09/18/2025</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/14/2025</saleDate>
      <amountOfSecuritiesSold>20000</amountOfSecuritiesSold>
      <grossProceeds>3478054</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/15/2025</saleDate>
      <amountOfSecuritiesSold>20000</amountOfSecuritiesSold>
      <grossProceeds>3546054</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/18/2025</saleDate>
      <amountOfSecuritiesSold>20000</amountOfSecuritiesSold>
      <grossProceeds>3525664</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/19/2025</saleDate>
      <amountOfSecuritiesSold>20000</amountOfSecuritiesSold>
      <grossProceeds>3581678</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/20/2025</saleDate>
      <amountOfSecuritiesSold>21003</amountOfSecuritiesSold>
      <grossProceeds>3717175</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/28/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2762190</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>08/29/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2799165</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>09/02/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2677575</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>09/03/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2685270</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>09/04/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2806455</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>09/05/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2846745</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>Vistra Corporate Services Centre</com:street1>
          <com:street2>Wickhams Cay II, Road Town</com:street2>
          <com:city>Tortola</com:city>
          <com:stateOrCountry>D8</com:stateOrCountry>
          <com:zipCode>VG1110</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>09/08/2025</saleDate>
      <amountOfSecuritiesSold>11229</amountOfSecuritiesSold>
      <grossProceeds>2161234</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>09/24/2025</noticeDate>
      <signature>/s/Mijo  Suric, for UBS Financial Services Inc, as attorney-in-fact for NordicSun Limited</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
