<?xml version="1.0" encoding="UTF-8"?><own:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:own="http://www.sec.gov/edgar/ownership">
  <!-- Generated by Workiva -->
  <own:headerData>
    <own:submissionType>144</own:submissionType>
    <own:filerInfo>
      <own:filer>
        <own:filerCredentials>
          <own:cik>0001965706</own:cik>
          <own:ccc>XXXXXXXX</own:ccc>
        </own:filerCredentials>
      </own:filer>
      <own:liveTestFlag>LIVE</own:liveTestFlag>



    </own:filerInfo>
  </own:headerData>
  <own:formData>
    <own:issuerInfo>
      <own:issuerCik>0001703399</own:issuerCik>
      <own:issuerName>Sea Limited</own:issuerName>
      <own:secFileNumber>001-38237</own:secFileNumber>
      <own:issuerAddress>
        <com:street1>1 Fusionopolis Place, #17-10</com:street1>
        <com:street2>Singapore</com:street2>
        <com:city>Galaxis</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>138522</com:zipCode>
      </own:issuerAddress>
      <own:issuerContactPhone>65-6270-8100</own:issuerContactPhone>
      <own:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Chen Jingye</own:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <own:relationshipsToIssuer>
        <own:relationshipToIssuer>Affiliate</own:relationshipToIssuer>
      </own:relationshipsToIssuer>
    </own:issuerInfo>
    <own:securitiesInformation>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:brokerOrMarketmakerDetails>
        <own:name>J.P. Morgan Securities LLC</own:name>
        <own:address>
          <com:street1>270 Park Avenue - 10th Floor</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10017</com:zipCode>
        </own:address>
      </own:brokerOrMarketmakerDetails>
      <own:noOfUnitsSold>300000</own:noOfUnitsSold>
      <own:aggregateMarketValue>33999000</own:aggregateMarketValue>
      <own:noOfUnitsOutstanding>565506375</own:noOfUnitsOutstanding>
      <own:approxSaleDate>09/09/2026</own:approxSaleDate>
      <own:securitiesExchangeName>NYSE</own:securitiesExchangeName>
    </own:securitiesInformation>
    <own:securitiesToBeSold>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:acquiredDate>07/17/2023</own:acquiredDate>
      <own:natureOfAcquisitionTransaction>Exercise of share options under Issuer's ESOP</own:natureOfAcquisitionTransaction>
      <own:nameOfPersonfromWhomAcquired>Issuer</own:nameOfPersonfromWhomAcquired>
      <own:isGiftTransaction>N</own:isGiftTransaction>
      <own:amountOfSecuritiesAcquired>232529</own:amountOfSecuritiesAcquired>
      <own:paymentDate>07/17/2023</own:paymentDate>
      <own:natureOfPayment>Compensation for services provided</own:natureOfPayment>
    </own:securitiesToBeSold>
    <own:securitiesToBeSold>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:acquiredDate>08/15/2023</own:acquiredDate>
      <own:natureOfAcquisitionTransaction>Exercise of share options under Issuer's ESOP</own:natureOfAcquisitionTransaction>
      <own:nameOfPersonfromWhomAcquired>Issuer</own:nameOfPersonfromWhomAcquired>
      <own:isGiftTransaction>N</own:isGiftTransaction>
      <own:amountOfSecuritiesAcquired>2140</own:amountOfSecuritiesAcquired>
      <own:paymentDate>08/15/2023</own:paymentDate>
      <own:natureOfPayment>Compensation for services provided</own:natureOfPayment>
    </own:securitiesToBeSold>
    <own:securitiesToBeSold>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:acquiredDate>03/31/2024</own:acquiredDate>
      <own:natureOfAcquisitionTransaction>Vesting of restricted share units</own:natureOfAcquisitionTransaction>
      <own:nameOfPersonfromWhomAcquired>Issuer</own:nameOfPersonfromWhomAcquired>
      <own:isGiftTransaction>N</own:isGiftTransaction>
      <own:amountOfSecuritiesAcquired>2834</own:amountOfSecuritiesAcquired>
      <own:paymentDate>03/31/2024</own:paymentDate>
      <own:natureOfPayment>Compensation for services provided</own:natureOfPayment>
    </own:securitiesToBeSold>
    <own:securitiesToBeSold>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:acquiredDate>06/30/2024</own:acquiredDate>
      <own:natureOfAcquisitionTransaction>Vesting of restricted share units</own:natureOfAcquisitionTransaction>
      <own:nameOfPersonfromWhomAcquired>Issuer</own:nameOfPersonfromWhomAcquired>
      <own:isGiftTransaction>N</own:isGiftTransaction>
      <own:amountOfSecuritiesAcquired>2175</own:amountOfSecuritiesAcquired>
      <own:paymentDate>06/30/2024</own:paymentDate>
      <own:natureOfPayment>Compensation for services provided</own:natureOfPayment>
    </own:securitiesToBeSold>
    <own:securitiesToBeSold>
      <own:securitiesClassTitle>ADS</own:securitiesClassTitle>
      <own:acquiredDate>07/26/2024</own:acquiredDate>
      <own:natureOfAcquisitionTransaction>Exercise of share options under Issuer’s ESOP</own:natureOfAcquisitionTransaction>
      <own:nameOfPersonfromWhomAcquired>Issuer</own:nameOfPersonfromWhomAcquired>
      <own:isGiftTransaction>N</own:isGiftTransaction>
      <own:amountOfSecuritiesAcquired>60322</own:amountOfSecuritiesAcquired>
      <own:paymentDate>07/26/2024</own:paymentDate>
      <own:natureOfPayment>Compensation for services provided</own:natureOfPayment>
    </own:securitiesToBeSold>
    <own:nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</own:nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <own:remarks>Sales are via an entity controlled by the filer.</own:remarks>
    <own:noticeSignature>
      <own:noticeDate>09/09/2026</own:noticeDate>
      <own:planAdoptionDates>
        <own:planAdoptionDate>06/10/2026</own:planAdoptionDate>
      </own:planAdoptionDates>
      <own:signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Chen Jingye</own:signature>
    </own:noticeSignature>
  </own:formData>
</own:edgarSubmission>
