This was our first visit to Las Vegas and we found the SEA Thai Restaurant pretty much by accident in a corner of the Bally's Resort & Casino as we were exploring the area prior to lunchtime. With its rectangular pond with unique wooden tables integrated around it - overlooked by a statue of Buddha - we thought that we'd give it a try for dinner. So we requested a table by the pool for dinner.
When we arrived that evening we were happy to find that our requested table was actually waiting for us. (This definitely does not happen in a lot of restaurants when a specific table or area is requested.) We started with the coconut spring rolls, which were crispy and delicious (four to an order). My wife had the Queen of Siam Basil Chicken and I had the Bangkok Panang Curry with shrimp as a main course. Both were excellent and seasoned to our desired level of hotness.
The wait staff was friendly and efficient. As noted by other reviews, the prices are a bit higher than what is normaly expected for Thai/Vietnamese food, but as one quickly learns in Las Vegas, nothing is cheap on The Strip. And compared to other restaurants that we visited on this trip, the prices were actually moderate.
SEA is a restaurant definitely worth visiting. It's small, so I'd recommend making a reservation - and requesting a table by the pool.