I agree with Bob, although I think there is a problem with SE and SER as far as the UL listings and NEC requirements.
Both of these say directly that SE and SER are for above ground use, yet the jacket of SE / SER will (unlike NM) identify the conductors inside which is XHHW or XHHW-2.
I don't know of anywhere in the NEC where THWN is specifically worded to be for "Above Ground Use"
The conductors of SE / SER wrapped in a PVC jacket would seem to be fine in an underground conduit if the two aforementioned inteties would not specifically say for "Above Ground Use"
This could be a conspiracy but there is no way around it.
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Roger