# EDGAR Filing Document

**Accession Number:** 0001703399
**File Stem:** 9999999997-23-000420
**Filing Date:** 2023-2
**Character Count:** 2113
**Document Hash:** d938288e4ffad157152828dd49179520
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-23-000420.hdr.sgml**: 20230201

**ACCESSION NUMBER**: 9999999997-23-000420

**CONFORMED SUBMISSION TYPE**: CT ORDER

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230201

**DATE AS OF CHANGE**: 20230201

**ACTION DATE**: 20230201

**RECEIVED DATE**: 20230201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sea Ltd
- **CENTRAL INDEX KEY:** 0001703399
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CT ORDER
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-220571
- **FILM NUMBER:** 23574668

**BUSINESS ADDRESS:**
- **STREET 1:** C/O 1 FUSIONOPOLIS PLACE
- **STREET 2:** # 17-10, GALAXIS
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 138522
- **BUSINESS PHONE:** 6562708100

**MAIL ADDRESS:**
- **STREET 1:** C/O 1 FUSIONOPOLIS PLACE
- **STREET 2:** # 17-10, GALAXIS
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 138522

### Attached PDF Documents

**Attachment 1:** `filename1`

# **UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
February 1, 2023**

# **ORDER GRANTING CONFIDENTIAL TREATMENT  
UNDER THE SECURITIES ACT OF 1933**

**Sea Ltd.**

**File No. 333-220571 - CF#35243**

Sea Ltd. submitted an application under Rule 406 requesting an extension of a previous grant of confidential treatment for information it excluded from the Exhibits to a Form F-1 registration statement filed on September 22, 2017.

Based on representations by Sea Ltd. that this information qualifies as confidential commercial or financial information under the Freedom of Information Act, 5 U.S.C. 552(b)(4), the Division of Corporation Finance has determined not to publicly disclose it. Accordingly, excluded information from the following exhibit(s) will not be released to the public for the time period(s) specified:

Exhibit 10.8 through December 31, 2032

For the Commission, by the Division of Corporation Finance, pursuant to delegated authority:

Chief, Knowledge Management Office