SEC Comment Letter 0000000000-24-001722 to Sea Ltd (SE)
Sea Ltd
Date: Feb. 13, 2024 · CIK: 0001703399 · Accession: 0000000000-24-001722
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File numbers found in text: 001-38237
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United States securities and exchange commission logo
February 13, 2024
Tony Tianyu 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, 2022
Filed April 6, 2023
File No. 001-38237
Dear Tony Tianyu 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