# EDGAR Filing Document

**Accession Number:** 0001703399
**File Stem:** 0000000000-25-007940
**Filing Date:** 2025-7
**Character Count:** 1927
**Document Hash:** 9061214359b018aca078bfcef970a7c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007940.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007940

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250729

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sea Ltd
- **CENTRAL INDEX KEY:** 0001703399
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38237

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-25-084311

## Text-Extract

```

                                                        July 29, 2025

Tony Hou
Chief Financial Officer
Sea Limited
1 Fusionopolis Place, #17-10, Galaxis
Singapore 138522

       Re: Sea Limited
           Form 20-F for Fiscal Year Ended December 31, 2024
           File No. 001-38237
Dear Tony Hou:

       We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._