Company: QSEA
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000617
Chunk: 2

Company: Quartzsea Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 2
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 on the page 10 has been revised to address the Staff’s comment.

| 7. | Please revise the table on page 12 to also reflect the anti-dilution provision, as referenced in the risk factor on page 75 and disclose outside the table the extent to which this provision may result in a material dilution of the purchasers’ equity interests. In addition, to the extent finders’ fees or consulting fees may be paid, please clearly disclose. We note the disclosure on page 26 indicates such fees, as well as reimbursements or cash payments to your initial shareholders or their affiliates is not allowed; however, this table clearly reflects the potential reimbursement of expenses, and the use of proceeds table on page 84 reflect potential allocation of working capital to finders’ fees and consulting fees. See Item 1602(b)(6) and Item 1603(a)(6) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 12 has been revised to address the Staff’s comment.

| 8. | Please revise to specifically identify all of the persons who have a direct or indirect material interest in the SPAC sponsor, as well as the nature and amount of their interests, as required by Item 1603(a)(7) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 11 has been revised to address the Staff’s comment.

| 9. | Please revise the table identifying transfer restrictions on page 12 to also reflect the lock-up agreement with the underwriter. See Item 1603(a)(9) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 12 has been revised to address the Staff’s comment. We respectfully advise the Staff that there are no underwriter founder shares or private units in the transaction.

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| 10. | We note that you may purchase shares to effect the initial business combination and we note that, pursuant to the letter agreement, your sponsor, officers and directors have agreed to vote their shares in favor of the initial business combination. Please revise your disclosure to clarify how you will comply with Rule 14e-5. Please also refer to Tender Offer Rules and Schedules Compliance and Disclosure Interpretation 166.01 for guidance. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page