-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001264806-09-000003.txt : 20091204
<SEC-HEADER>0001264806-09-000003.hdr.sgml : 20091204
<ACCEPTANCE-DATETIME>20091204145029
ACCESSION NUMBER:		0001264806-09-000003
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091204
DATE AS OF CHANGE:		20091204
EFFECTIVENESS DATE:		20091204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEA LTD
		CENTRAL INDEX KEY:			0001264806
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			OH

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-58898
		FILM NUMBER:		091223381

	BUSINESS ADDRESS:	
		STREET 1:		7349 WORTHINGTON GALENA ROAD
		CITY:			WORTHINGTON
		STATE:			OH
		ZIP:			43085
		BUSINESS PHONE:		6148884160

	MAIL ADDRESS:	
		STREET 1:		7349 WORTHINGTON - GALENA ROAD
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43085
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001264806</cik>
        <entityName>SEA LTD</entityName>
        <issuerAddress>
            <street1>7349 WORTHINGTON GALENA ROAD</street1>
            <city>WORTHINGTON</city>
            <stateOrCountry>OH</stateOrCountry>
            <zipCode>43085</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>6148884160</issuerPhoneNumber>
        <jurisdictionOfInc>OHIO</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Glenn</firstName>
                <middleName>R</middleName>
                <lastName>Baker</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jason</firstName>
                <lastName>Baker</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jane</firstName>
                <lastName>Jensen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Julie</firstName>
                <lastName>Foster</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>W</middleName>
                <lastName>Siekmann</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alfred</firstName>
                <middleName>L</middleName>
                <lastName>Cipriani</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Shearer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gary</firstName>
                <lastName>Heydinger</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <lastName>Mulcahy</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alfred</firstName>
                <lastName>Friedman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o 7349 Worthington - Galena Road</street1>
                <city>Columbus</city>
                <stateOrCountry>OH</stateOrCountry>
                <zipCode>43085</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-11-20</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>763000</totalOfferingAmount>
            <totalAmountSold>192500</totalAmountSold>
            <totalRemaining>570500</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>10</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>14</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>SEA LTD</issuerName>
                <signatureName>Matthew C. Roesch</signatureName>
                <nameOfSigner>Matthew C. Roesch</nameOfSigner>
                <signatureTitle>Attorney and Authorized Agent</signatureTitle>
                <signatureDate>2009-12-04</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----