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UPLOAD Filing

Sea Ltd
Date: July 29, 2025 · CIK: 0001703399 · Accession: 0000000000-25-007940

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-38237

Date
July 29, 2025
Author
Finance
Form
UPLOAD
Company
Sea Ltd

Letter

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

July 29, 2025

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

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 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
</TEXT>
</DOCUMENT>