Company: QSEA
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000617
Chunk: 0

Company: Quartzsea Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 0
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January 31, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

| Re: | Quartzsea Acquisition Corp                                              
 Draft Registration Statement on Form S-1 Submitted on December 23, 2024 |
|:----|:------------------------------------------------------------------------|
|     | CIK No. 0002047455                                                      |

Ladies and Gentlemen:

On behalf of our client, Quartzsea Acquisition Corporation (“”), we are writing to submit responses to the comments of the staff (the “”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “”) set forth in its letter, dated January 17, 2025, relating to Quartzsea’s Registration on Form S-1 filed December 23, 2024.

Quartzsea is filing via EDGAR Amendment No. 1 to Registration Statement on Form S-1, which reflects responses to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff’s letter, in bold, and the responses thereto.

| 1. | Please revise to correct the name of your auditor. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the cover page has been revised to address the Staff’s comment.

| 2. | Please disclose the price paid for the founder shares. Please state the amount of the compensation received or to be received by the SPAC sponsor, its affiliates, and promoters. Please also revise to discuss whether the compensation to be paid and securities issued to the sponsor, its affiliates, and promoters, including any anti- dilution adjustment to the founder shares (as referenced on page 75) and the amount of loan reimbursements may result in a material dilution of the purchasers’ equity interests. Provide revise your cross-reference to include all locations of related disclosures in the prospectus. See Item 1602(a)(3) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the cover page has been revised to address the Staff’s comment.

| 3. | We note the disclosure on the cover page and elsewhere that in connection with a business combination or extension of the time period to complete a business combination, public shareholders may redeem “all or a portion of their ... “public shares,” ... at a per-share price, payable in cash,