Company: QSEA
Filing Date: 2025-03-12
Form Type: CORRESP
Source: 0001829126-25-001751
Chunk: 0

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-12
Form: CORRESP
Chunk 0
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March 12, 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 |

Amendment No. 1 to Registration Statement on Form S-1

Filed March 11, 2025

File No. 333-285152

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 March 12, 2025, relating to Quartzsea’s Registration on Form S-1 filed March 11, 2025.

Quartzsea is filing via EDGAR
Amendment No. 2 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. | In appropriate locations in the registration statement, please add disclosure regarding the exclusive  
 forum provisions in the Post-offering Memorandum and Articles of Association and the Rights Agreement. |

Response: We acknowledge the Staff’s
comment and advise that the disclosure on pages 65, 66, 112, and 135 has 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 |
| Cassi Olson     |