<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>N-PX</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001823138</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType/>
      <periodOfReport>06/30/2026</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2026</reportCalendarYear>
      <reportingPerson>
        <name>Two Seas Capital LP</name>
        <phoneNumber>9146908239</phoneNumber>
        <address>
          <com:street1>32 ELM PLACE, 3RD FLOOR</com:street1>
          <com:city>RYE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10580</com:zipCode>
        </address>
      </reportingPerson>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER VOTING REPORT</reportType>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-22002</fileNumber>
      <reportingCrdNumber>000310191</reportingCrdNumber>
      <reportingSecFileNumber>801-119993</reportingSecFileNumber>
      <leiNumber>549300IG1R1JWZAD4654</leiNumber>
      <explanatoryInformation>
        <explanatoryChoice>N</explanatoryChoice>
      </explanatoryInformation>
    </coverPage>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
    </summaryPage>
    <signaturePage>
      <reportingPerson>Two Seas Capital LP</reportingPerson>
      <txSignature>John O'Callaghan</txSignature>
      <txPrintedSignature>John O'Callaghan</txPrintedSignature>
      <txTitle>Chief Compliance Officer</txTitle>
      <txAsOfDate>08/31/2026</txAsOfDate>
    </signaturePage>
  </formData>
</edgarSubmission>
