Company: QSEA
Filing Date: 2025-03-17
Form Type: S-1MEF
Source: 0001829126-25-001848
Chunk: 2

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-17
Form: S-1MEF
Chunk 2
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,380,000 of the Registrant’s units, including 180,000 units that may be purchased
by the underwriters to cover over-allotments, if any, with each additional unit consisting of one ordinary share and one right to
receive one-fifth (1/5) of one ordinary share, redeemable upon the consummation of the initial business combination.

The required opinions of counsel
and related consents and accountant’s consent are attached hereto and filed herewith.

The additional securities
that are being registered for sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering
price set forth in the Calculation of Registration Fee table contained in the prior registration statement.

<div align='center'>1

CERTIFICATION</div>

The Registrant hereby certifies
to the Securities and Exchange Commission that (1) it has instructed its bank to pay the filing fee set forth on Exhibit 107 to this
Registration Statement by a wire transfer of such amount to the Commission’s account at U.S. Bank as soon as practicable (but no
later than the close of business as of March 18, 2025), (2) it will not revoke such instructions, (3) it has sufficient funds in the
relevant account to cover the amount of such filing fee and (4) it will confirm receipt of such instructions by its bank during regular
business hours no later than March 18, 2025.

<div align='center'>2

SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, as amended,
the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in
NEW YORK, State of NEW YORK, on the 17th day of March, 2025.

| Quartzsea               
 Acquisition Corporation |                                                                                 |
| By:                     | /s/                                                                             
 Qi Gong                                                                         |
| Name:                   | Qi Gong                                                                         |
| Title:                  | Chief Executive                                                                 
 Officer and Chairwoman                                                          |
|                         | -Principal                                                                      
 Executive Officer, Principal Accounting Officer and Principal Financial Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes and appoints Ms. Qi Gong his or her true and lawful attorney-in-fact, with
full power of substitution and resubstitution for him or her and in his