Company: QSEA
Filing Date: 2025-02-21
Form Type: CORRESP
Source: 0001829126-25-001169
Chunk: 2

Company: Quartzsea Acquisition Corp
Filing Date: 2025-02-21
Form: CORRESP
Chunk 2
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 statement is consistent with your disclosure regarding the letter agreement, which requires such shares be voted in favor of the business combination. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosures on pages 23, 123, 129, 130, 131, and F-8 have been revised to address the Staff’s comment.

Conflicts of Interest, page 28

| 7. | We note your response to prior comment 11. On page 32, you state that your directors and officers “may have additional fiduciary or contractual obligations to other entities pursuant to which such officer or director is or will be required to present acquisition opportunities to such entity.” You then state that such opportunities shall be first presented to you. Then you state that your memorandum and articles of association provide that you renounce any interest or expectancy to participate in any potential transaction or matter which may be a corporate opportunity for an officer or director on one hand and you on the other. Please reconcile or advise. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosures on pages 28, 29, and 32, 75, 122, and 123 have been revised to address the Staff’s comment.

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If you have any questions, please feel free to contact me at (312) 662-2913. Thank you for your cooperation and prompt attention to this matter.

| Sincerely,            |
| /s/ Cassi Olson, Esq. |
| Cassi Olson, Esq.     |

| cc: | Qi Gong, Chief Executive Officer |

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