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SEC Company Response from Sea Ltd (SE) (CIK 0001703399) (SE) — Oct 17, 2017

Sea Ltd (SE) (CIK 0001703399)
Date: Oct. 17, 2017 · CIK: 0001703399 · Accession: 0001193125-17-311611

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File numbers found in text: 001-38237, 333-220571

Date
October 17, 2017
Author
GOLDMAN SACHS (ASIA) L.L.C.
Form
CORRESP
Company
Sea Ltd (SE) (CIK 0001703399)

Letter

UNDERWRITER'S ACCELERATION REQUEST

Goldman Sachs (Asia) L.L.C.

68th Floor, Cheung Kong Center

2 Queen’s Road Central, Hong Kong

Morgan Stanley & Co. International plc

25 Cabot Square

Canary Wharf

London E14 4QA

United Kingdom

Credit Suisse Securities (USA) L.L.C.

Eleven Madison Avenue

New York, NY 10010

United States

VIA EDGAR

October 17, 2017

Mr. Larry Spirgel, Assistant Director

Ms. Celeste M. Murphy, Legal Branch Chief

Mr. Courtney Lindsay, Staff Attorney

Mr. Terry French, Accountant Branch Chief

Mr. Charles Eastman, Staff Accountant

AD Office 11 – Telecommunications

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Sea Limited (CIK: 0001703399)

Registration Statement on Form F-1 (Registration No. 333-220571)

Registration Statement on Form 8-A (Registration No. 001-38237)

Ladies and Gentlemen:

We hereby join Sea Limited (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:30 p.m., Eastern Standard Time, on October 19, 2017, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis International LLP, may orally request by telephone call that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated October 6, 2017, through the date hereof:

Preliminary Prospectus dated October 6, 2017:

4131 copies to prospective underwriters, institutional investors, dealers and others.

The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature page follows]

Very truly yours,
GOLDMAN SACHS (ASIA) L.L.C.

Show Raw Text
CORRESP
1
filename1.htm

UNDERWRITER'S ACCELERATION REQUEST

 Goldman Sachs (Asia) L.L.C.

68th Floor, Cheung Kong Center

 2 Queen’s Road Central, Hong
Kong

 Morgan Stanley & Co. International plc

 25 Cabot
Square

 Canary Wharf

 London E14 4QA

United Kingdom

 Credit Suisse Securities (USA) L.L.C.

Eleven Madison Avenue

 New York, NY 10010

United States

 VIA EDGAR

October 17, 2017

 Mr. Larry Spirgel, Assistant Director

Ms. Celeste M. Murphy, Legal Branch Chief

 Mr. Courtney Lindsay,
Staff Attorney

 Mr. Terry French, Accountant Branch Chief

Mr. Charles Eastman, Staff Accountant

 AD Office 11 –
Telecommunications

 Division of Corporation Finance

Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

Re:
Sea Limited (CIK: 0001703399)

 Registration Statement on Form F-1 (Registration No. 333-220571)

 Registration Statement on Form 8-A (Registration No. 001-38237)

Ladies and Gentlemen:

 We hereby join Sea
Limited (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:30 p.m., Eastern Standard Time, on October 19, 2017, or as soon thereafter as
practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis International LLP, may orally request by telephone call that such Registration Statement be declared effective.

 Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of
1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated October 6, 2017, through the date hereof:

Preliminary Prospectus dated October 6, 2017:

4131 copies to prospective underwriters, institutional investors, dealers and others.

The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of
1934, as amended.

 [Signature page follows]

Very truly yours,

GOLDMAN SACHS (ASIA) L.L.C.

MORGAN STANLEY & CO. INTERNATIONAL PLC

CREDIT SUISSE SECURITIES (USA) L.L.C.

As Representatives of the several Underwriters

 By:

 GOLDMAN SACHS (ASIA) L.L.C.

By:

 /s/ Iain Drayton

Name:

Iain Drayton

Title:

 Managing Director

By:

MORGAN STANLEY & CO. INTERNATIONAL PLC

By:

 /s/ Peter Chu

Name:

Peter Chu

Title:

Managing Director

By:

CREDIT SUISSE SECURITIES (USA) L.L.C.

By:

 /s/ Marc Bernstein

Name:

 Marc Bernstein

Title:

Director

 [Acceleration Request]