Company: QSEA
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001829126-25-001777
Chunk: 0

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-14
Form: CORRESP
Chunk 0
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<div align='center'>Quartzsea Acquisition Corporation

1185 6 thAvenue, Suite 304

New York, NY 10036

March 14, 2025</div>

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

| Re: | Quartzsea Acquisition Corporation |

Registration Statement on Form S-1

File No. 333-285152

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Quartzsea Acquisition Corporation, hereby respectfully requests acceleration of the effectiveness
of the above-referenced Registration Statement so that such Registration Statement will become effective as of 1:00 p.m. Eastern Time,
on Friday, March 14, 2025, or as soon as practicable thereafter.

| Very truly yours,                 |                         |
| Quartzsea Acquisition Corporation |                         |
| By:                               | /s/ Qi Gong             |
|                                   | Qi Gong                 |
|                                   | Chief Executive Officer |