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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 VzVWtNH5uo0cCGzrIWANEA==

<SEC-DOCUMENT>0000902664-09-003698.txt : 20091014
<SEC-HEADER>0000902664-09-003698.hdr.sgml : 20091014
<ACCEPTANCE-DATETIME>20091014145034
ACCESSION NUMBER:		0000902664-09-003698
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20091014
DATE AS OF CHANGE:		20091014
EFFECTIVENESS DATE:		20091014

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEG Latigo Offshore Fund, Ltd.
		CENTRAL INDEX KEY:			0001473384
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-135266
		FILM NUMBER:		091118981

	BUSINESS ADDRESS:	
		STREET 1:		C/O CITCO FUND SERVICES (CAYMAN ISLANDS)
		STREET 2:		WINWARD I, P.O. BOX 31106 SMB, W. BAY RD
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			00000
		BUSINESS PHONE:		212-475-1552

	MAIL ADDRESS:	
		STREET 1:		C/O CITCO FUND SERVICES (CAYMAN ISLANDS)
		STREET 2:		WINWARD I, P.O. BOX 31106 SMB, W. BAY RD
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			00000
</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>0001473384</cik>
        <entityName>SEG Latigo Offshore Fund, Ltd.</entityName>
        <issuerAddress>
            <street1>C/O CITCO FUND SERVICES (CAYMAN ISLANDS)</street1>
            <street2>WINWARD 1, P.O. BOX 31106 SMB, W. BAY RD</street2>
            <city>GRAND CAYMAN</city>
            <stateOrCountry>E9</stateOrCountry>
            <zipCode>KY1-1205</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-475-1552</issuerPhoneNumber>
        <jurisdictionOfInc>CAYMAN ISLANDS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2009</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Martin</firstName>
                <lastName>Lang</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Cayman Islands)</street1>
                <street2>P.O. Box 31106 SMB, West Bay Road</street2>
                <city>Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1-1205</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Grant</firstName>
                <lastName>Jackson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Cayman Islands)</street1>
                <street2>P.O. Box 31106 SMB, West Bay Road</street2>
                <city>Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1-1205</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Ford</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Cayman Islands)</street1>
                <street2>P.O. Box 31106 SMB, West Bay Road</street2>
                <city>Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1-1205</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Sabath</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Cayman Islands)</street1>
                <street2>P.O. Box 31106 SMB, West Bay Road</street2>
                <city>Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1-1205</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-10-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>100000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>1000000</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>The fund charges a management fee that is described in the funds governing documents.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>SEG Latigo Offshore Fund, Ltd.</issuerName>
                <signatureName>/s/ James R. Berman</signatureName>
                <nameOfSigner>James R. Berman</nameOfSigner>
                <signatureTitle>Managing Partner of SEG Latigo Advisors, LP, the Investment</signatureTitle>
                <signatureDate>2009-10-09</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----