# EDGAR Filing Document

**Accession Number:** 0001944662
**File Stem:** 0001944662-23-000007
**Filing Date:** 2023-2
**Character Count:** 12399
**Document Hash:** 85436812c07424a77d2a9e388d3344de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001944662-23-000007.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001944662-23-000007

**CONFORMED SUBMISSION TYPE**: 13F-HR

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230214

**DATE AS OF CHANGE**: 20230214

**EFFECTIVENESS DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sea Otter Advisors LLC
- **CENTRAL INDEX KEY:** 0001944662
- **IRS NUMBER:** 845045986
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-22697
- **FILM NUMBER:** 23630178

**BUSINESS ADDRESS:**
- **STREET 1:** 107 GRAND STREET
- **STREET 2:** 7TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** 646-762-9972

**MAIL ADDRESS:**
- **STREET 1:** 107 GRAND STREET
- **STREET 2:** 7TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 12-31-2022

**Check here if Amendment** [ ] **Amendment Number:** 

**This Amendment (Check only one.):** [ ] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** Sea Otter Advisors LLC<br>**Address:** 107 GRAND STREET<br>7TH FL<br>NEW YORK, NY 10013

**Form 13F File Number:** 028-22697

**CRD Number (if applicable):** 000321079

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** Patrick Kane<br>**Title:** Chief Compliance Officer<br>**Phone:** 646-762-9972

**Signature, Place, and Date of Signing:**

Patrick Kane  New York, NY  02-14-2023<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 76

**Form 13F Information Table Value Total:** $67325865

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

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|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| 26 Capital Acquisition Corp | COM | 90138P100 |  | 484919 | 47846 | SH |  | SOLE | NONE | 47846 | 0 | 0 |
| A Spac I Acquisition Corp | RIGHT 12/09/2026 | G0542S114 |  | 8500 | 100000 | SH |  | SOLE | NONE | 100000 | 0 | 0 |
| Abg Acquisition Corp I | COM | G00496102 |  | 252250 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Accretion Acquisition Corporation | COM | 00438Y107 |  | 1008000 | 100000 | SH |  | SOLE | NONE | 100000 | 0 | 0 |
| Ace Global Business Acquisition Limited | COM | G0083E102 |  | 324972 | 30600 | SH |  | SOLE | NONE | 30600 | 0 | 0 |
| Adit EdTech Acquisition Corp | COM | 007024102 |  | 2527500 | 250000 | SH |  | SOLE | NONE | 250000 | 0 | 0 |
| Aesther Healthcare Acquisition Corporation | COM | 00809L106 |  | 260000 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Aetherium Acquisition Corp | COM | 00809J101 |  | 2234245 | 219474 | SH |  | SOLE | NONE | 219474 | 0 | 0 |
| Afternext Healthtech Acquisition Corporation | COM | G01109100 |  | 620739 | 61950 | SH |  | SOLE | NONE | 61950 | 0 | 0 |
| AlphaVest Acquisition Corp | UNIT 06/19/2024 | G0283A124 |  | 19900 | 99500 | SH |  | SOLE | NONE | 99500 | 0 | 0 |
| Anzu Special Acquisition Corp I | COM | 03737A101 |  | 1916756 | 191293 | SH |  | SOLE | NONE | 191293 | 0 | 0 |
| Apollo Strategic Growth Capital Ii | COM | G0412A102 |  | 200400 | 20000 | SH |  | SOLE | NONE | 20000 | 0 | 0 |
| Ares Acquisition Corporation | COM | G33032106 |  | 352450 | 35000 | SH |  | SOLE | NONE | 35000 | 0 | 0 |
| Aurora Acquisition Corp | COM | G0698L103 |  | 2451850 | 242998 | SH |  | SOLE | NONE | 242998 | 0 | 0 |
| Belong Acquisition Corp | COM | 08069M102 |  | 2570302 | 259889 | SH |  | SOLE | NONE | 259889 | 0 | 0 |
| Berenson Acquisition Corp I | COM | 083690107 |  | 2660600 | 265000 | SH |  | SOLE | NONE | 265000 | 0 | 0 |
| Biotech Acquisition Company | COM | G1125A108 |  | 151499 | 15000 | SH |  | SOLE | NONE | 15000 | 0 | 0 |
| Breeze Holdings Acquisition Corp | RIGHT 05/23/2022 | 106762123 |  | 29411 | 225889 | SH |  | SOLE | NONE | 225889 | 0 | 0 |
| Brilliant Acquisition Corporation | RIGHT 99/99/9999 | G1643W137 |  | 40223 | 211700 | SH |  | SOLE | NONE | 225889 | 0 | 0 |
| CC Neuberger Principal Holdings III | COM | G1992N100 |  | 228169 | 22591 | SH |  | SOLE | NONE | 22591 | 0 | 0 |
| Chavant Capital Acquisition Corporation | COM | G2058L103 |  | 595223 | 58298 | SH |  | SOLE | NONE | 58298 | 0 | 0 |
| Decarbonization Plus Acquisition Corporation IV | COM | G2773W103 |  | 3868369 | 378695 | SH |  | SOLE | NONE | 378695 | 0 | 0 |
| Deep Lake Capital Acquisition Corp | COM | G27029100 |  | 756750 | 75000 | SH |  | SOLE | NONE | 75000 | 0 | 0 |
| Direct Selling Acquisition Corporation | COM | 25460L103 |  | 205800 | 20000 | SH |  | SOLE | NONE | 20000 | 0 | 0 |
| Edoc Acquisition Corp | COM | G4000A102 |  | 364000 | 34667 | SH |  | SOLE | NONE | 34667 | 0 | 0 |
| Far Peak Acquisition Corp | COM | G3312L103 |  | 2783921 | 277283 | SH |  | SOLE | NONE | 277283 | 0 | 0 |
| Fat Projects Acquisition Corporation | COM | G3400W102 |  | 557700 | 55000 | SH |  | SOLE | NONE | 55000 | 0 | 0 |
| Fintech Ecosystem Development Corp | COM | 318136108 |  | 820851 | 80083 | SH |  | SOLE | NONE | 80083 | 0 | 0 |
| Fortune Rise Acquisition Corporation | COM | 34969G102 |  | 288207 | 27900 | SH |  | SOLE | NONE | 27900 | 0 | 0 |
| Ftac Parnassus Acquisition Corporation | *W EXP 03/10/202 | 30319B116 |  | 3750 | 187500 | SH |  | SOLE | NONE | 187500 | 0 | 0 |
| Ftac Zeus Acquisition Corp | COM | 30320F106 |  | 3776250 | 375000 | SH |  | SOLE | NONE | 375000 | 0 | 0 |
| G Squared Ascend I Inc | COM | G4204R109 |  | 166146 | 16442 | SH |  | SOLE | NONE | 16442 | 0 | 0 |
| Generation Asia I Acquisition Ltd. | COM | G38258102 |  | 101200 | 10000 | SH |  | SOLE | NONE | 10000 | 0 | 0 |
| Global Partner Acquisition Corp Ii | COM | G3934P102 |  | 252750 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Global Systems Dynamics Inc | COM | 37653T108 |  | 999324 | 96740 | SH |  | SOLE | NONE | 96740 | 0 | 0 |
| Globalink Investment Inc | RIGHT 12/06/2026 | 37892F117 |  | 7056 | 140000 | SH |  | SOLE | NONE | 140000 | 0 | 0 |
| Globalink Investment Inc | *W EXP 12/03/202 | 37892F125 |  | 1540 | 140000 | SH |  | SOLE | NONE | 140000 | 0 | 0 |
| Goal Acquisitions Corp | COM | 38021H107 |  | 251500 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Golden Falcon Acquisition Corp | *W EXP 11/04/202 | 38102H117 |  | 3750 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Horizon Space Acquisition I Corp | UNIT 03/02/2029 | G4619M133 |  | 757328 | 75000 | SH |  | SOLE | NONE | 75000 | 0 | 0 |
| Infint Acquisition Corporation | COM | G47862100 |  | 1070654 | 103345 | SH |  | SOLE | NONE | 103345 | 0 | 0 |
| Kismet Acquisition Two Corp | COM | G52807107 |  | 684314 | 67821 | SH |  | SOLE | NONE | 67821 | 0 | 0 |
| Legato Merger Corp II | COM | 52473Y104 |  | 1254209 | 122721 | SH |  | SOLE | NONE | 122721 | 0 | 0 |
| Lionheart III Corp | COM | 536262108 |  | 1062104 | 104230 | SH |  | SOLE | NONE | 104230 | 0 | 0 |
| Marblegate Acquisition Corporation | COM | 56608A105 |  | 130260 | 13000 | SH |  | SOLE | NONE | 13000 | 0 | 0 |
| Metals Acquisition Corporation | COM | G60405100 |  | 218769 | 21866 | SH |  | SOLE | NONE | 21866 | 0 | 0 |
| Model Performance Acquisition Corporation | RIGHT 04/29/2026 | G6246M121 |  | 162000 | 300000 | SH |  | SOLE | NONE | 300000 | 0 | 0 |
| Moolec Science SA | COM | 53228M106 |  | 623065 | 51493 | SH |  | SOLE | NONE | 51493 | 0 | 0 |
| Northern Star Investment Corp II | COM | 66573W107 |  | 2375391 | 237065 | SH |  | SOLE | NONE | 237065 | 0 | 0 |
| Northern Star Investment Corp Iii | COM | 66574L100 |  | 1005000 | 100000 | SH |  | SOLE | NONE | 100000 | 0 | 0 |
| Northern Star Investment Corp Iv | COM | 66575B101 |  | 2058381 | 204814 | SH |  | SOLE | NONE | 204814 | 0 | 0 |
| Oca Acquisition Corp | COM | 670865104 |  | 3137773 | 305528 | SH |  | SOLE | NONE | 305528 | 0 | 0 |
| Omnilit Acquisition Corporation | COM | 68218C108 |  | 1250050 | 125005 | SH |  | SOLE | NONE | 125005 | 0 | 0 |
| Parabellum Acquisition Corporation | COM | 69901P109 |  | 377359 | 37084 | SH |  | SOLE | NONE | 37084 | 0 | 0 |
| Pivotal Investment Corporation Iii | COM | 72582M106 |  | 1265125 | 125000 | SH |  | SOLE | NONE | 125000 | 0 | 0 |
| Pono Capital Corporation | COM | 732450101 |  | 708012 | 67494 | SH |  | SOLE | NONE | 67494 | 0 | 0 |
| Powered Brands | COM | G7209M108 |  | 542663 | 53729 | SH |  | SOLE | NONE | 53729 | 0 | 0 |
| Prime Impact Acquisition I | COM | G61074103 |  | 3470353 | 338241 | SH |  | SOLE | NONE | 338241 | 0 | 0 |
| Quantum FinTech Acquisition Corporation | COM | 74767A105 |  | 653250 | 65000 | SH |  | SOLE | NONE | 65000 | 0 | 0 |
| Redwoods Acquisition Corp. | RIGHT 03/15/2027 | 758083125 |  | 10400 | 65000 | SH |  | SOLE | NONE | 65000 | 0 | 0 |
| Redwoods Acquisition Corp. | W EXP 03/15/202 | 758083117 |  | 3055 | 65000 | SH |  | SOLE | NONE | 65000 | 0 | 0 |
| RMG Acquisition Corp III | COM | G76088106 |  | 958075 | 95000 | SH |  | SOLE | NONE | 95000 | 0 | 0 |
| Schultze Special Purpose Acquisition Corp Ii | COM | 808212104 |  | 1515000 | 150000 | SH |  | SOLE | NONE | 150000 | 0 | 0 |
| Semper Paratus Acquisition Corporation | COM | G8028L107 |  | 270646 | 26200 | SH |  | SOLE | NONE | 26200 | 0 | 0 |
| Sizzle Acquisition Corporation | COM | 83014E109 |  | 2038890 | 199500 | SH |  | SOLE | NONE | 199500 | 0 | 0 |
| SK Growth Opportunities Corp | COM | G8192N103 |  | 763500 | 75000 | SH |  | SOLE | NONE | 75000 | 0 | 0 |
| Springwater Special Situations Corporation | COM | 85205U107 |  | 465980 | 46000 | SH |  | SOLE | NONE | 46000 | 0 | 0 |
| SVF Investment Corp | COM | G8601L102 |  | 1184892 | 117200 | SH |  | SOLE | NONE | 117200 | 0 | 0 |
| Talon 1 Acquisition Corp | COM | G86656108 |  | 181475 | 17500 | SH |  | SOLE | NONE | 17500 | 0 | 0 |
| Tlgy Acquisition Corporation | COM | G8656T109 |  | 228449 | 22266 | SH |  | SOLE | NONE | 22266 | 0 | 0 |
| Tpb Acquisition Corporation I | COM | G8990L101 |  | 1822963 | 181751 | SH |  | SOLE | NONE | 181751 | 0 | 0 |
| Viveon Health Acquisition Corp | COM | 92853V106 |  | 602428 | 56566 | SH |  | SOLE | NONE | 56566 | 0 | 0 |
| Viveon Health Acquisition Corp | W EXP 99/99/999 | 92853V114 |  | 10000 | 200000 | SH |  | SOLE | NONE | 200000 | 0 | 0 |
| Viveon Health Acquisition Corp | RIGHT 12/31/2025 | 92853V122 |  | 42380 | 325000 | SH |  | SOLE | NONE | 325000 | 0 | 0 |
| Welsbach Technology Metals Acquisition Corp | COM | 950415109 |  | 255000 | 25000 | SH |  | SOLE | NONE | 25000 | 0 | 0 |
| Welsbach Technology Metals Acquisition Corp | RIGHT 12/22/2026 | 950415117 |  | 19900 | 99500 | SH |  | SOLE | NONE | 99500 | 0 | 0 |

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