Company: QSEA
Filing Date: 2025-03-11
Form Type: S-1/A
Source: 0001829126-25-001676
Chunk: 257

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-11
Form: S-1/A
Chunk 257
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 under                                                                                   
 Section 274 of the SFA) or to a relevant person defined in Section 275(2) of the SFA, or to any person pursuant to an offer             
 that is made on terms that such shares, debentures and units of shares and debentures of that corporation or such rights and interest   
 in that trust are acquired at a consideration of not less than $200,000 (or its equivalent in a foreign currency) for each transaction, 
 whether such amount is to be paid for in cash or by exchange of securities or other assets, and further for corporations, in accordance 
 with the conditions specified in Section 275 of the SFA;                                                                                |

| ● | where no consideration is or will 
 be given for the transfer; or     |

| ● | where the transfer is by operation 
 of law.                            |

<div align='center'>162</div>

<div align='center'>Legal Matters</div>

Celine and Partners, P.L.L.C., New York, New
York, is acting as counsel in connection with the registration of our securities under the Securities Act of 1933 and as such, will pass
upon the validity of the securities offered in this prospectus with respect to the units and the rights. Ogier, Cayman Islands, will
pass upon the validity of the securities offered in this prospectus with respect to the ordinary shares and matters of Cayman Islands
law. In connection with this offering, Holland & Knight LLP, Houston, Texas is acting as counsel to the underwriters.

<div align='center'>Experts</div>

The balance sheet of Quartzsea Acquisition Corporation
as of November 30, 2024 and the related statements of operations, changes in shareholder’s equity and cash flows for the period
from November 5, 2024 (inception) through November 30, 2024 appearing in this prospectus have been audited by CBIZ CPAs P.C.,
independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory paragraph relating
to substantial doubt about the ability of Quartzsea Acquisition Corporation to continue as a going concern as described in Note 1 to
the financial statements), appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority
of such firm as experts in accounting and auditing.

<div align='center'>Where You Can Find Additional Information</div>

We have filed with the U.S. Securities and Exchange
Commission a registration statement on Form