Company: QSEA
Filing Date: 2025-02-03
Form Type: DRS/A
Source: 0001829126-25-000616
Chunk: 267

Company: Quartzsea Acquisition Corp
Filing Date: 2025-02-03
Form: DRS/A
Chunk 267
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 firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ CBIZ CPAs P.C.

CBIZ CPAs P.C.

We have served as the Company’s auditor since 2024.

Morristown, NJ

December 23, 2024

<div align='center'>F-2</div>

<div align='center'>QUARTZSEA ACQUISITION CORPORATION

BALANCE SHEET</div>

|                                                                                                               |     | November 30, 
 2024         |         |   |
|:--------------------------------------------------------------------------------------------------------------|:----|:-------------|--------:|:--|
| ASSETS                                                                                                        |     |              |         |   |
| Current Assets                                                                                                |     |              |         |   |
| Cash                                                                                                          |     | $            | 311,000 |   |
| Prepaid expenses                                                                                              |     |              |  15,000 |   |
| Total Current Assets                                                                                          |     |              | 326,000 |   |
| Deferred offering costs                                                                                       |     |              | 190,000 |   |
| Total Assets                                                                                                  |     | $            | 516,