Company: QSEA
Filing Date: 2025-02-21
Form Type: CORRESP
Source: 0001829126-25-001169
Chunk: 1

Company: Quartzsea Acquisition Corp
Filing Date: 2025-02-21
Form: CORRESP
Chunk 1
---
. Please reconcile with disclosure on page 91 that finder’s fees, consulting fees or other similar compensation will not be paid. |

Response:We acknowledge the Staff’s comment and advise the Staff that finder’s fees, consulting fees or other similar compensation will not be paid to existing insiders, any of the members of our management team, or special advisors or any entity with which they are affiliated (please see pages 91, 106, 117, 126, and 127) however we may pay professional firms or other individuals that specialize in business acquisitions on any formal basis, a finder’s fee, consulting fee, or other compensation to be determined in an arm’s length negotiation based on the terms of the transaction (please see page 106). Therefore, the use of proceeds table on page 90 still reflects potential allocation of working capital to finder’s fees and consulting fees.

| 4. | We note your response to prior comment 8 and we reissue it in part. Please revise to specifically identify any persons who have an indirect material interest in the SPAC sponsor, as well as the nature and amount of their interests, as required by Item 1603(a)(7) of Regulation S-K. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosure on pages 11, 31, and 82 have been revised to address the Staff’s comment.

| 5. | We reissue prior comment 9. Please revise the table identifying transfer restrictions on page 12 to also reflect the lock-up agreement with the underwriter, as required by Item 1603(a)(9) of Regulation S-K. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosures on pages 13 and 14 have been revised to address the Staff’s comment.

Permitted Purchases of Public Shares By Our Affiliates, page 21

| 6. | We reissue prior comment 10. We note that you may purchase shares to effect the initial business combination and we note that, pursuant to the letter agreement, your sponsor, officers and directors have agreed to vote their shares in favor of the initial business combination. We also note the revised disclosure on page 23 that “the purpose of such purchases would be to (i) vote such shares in favor of the business combination and thereby increase the likelihood of obtaining shareholder approval of the business combination.” Please reconcile with the disclosure on page 24 that such shares would not be voted in favor of the business combination and advise how such