Company: QSEA
Filing Date: 2025-03-12
Form Type: S-1/A
Source: 0001829126-25-001750
Chunk: 260

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-12
Form: S-1/A
Chunk 260
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 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 S-1 under the Securities Act with respect to the units we are offering by this prospectus.
This prospectus does not contain all of the information included in the registration statement. For further information about us and
our shares, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever
we make reference in this prospectus to any of our contracts, agreements, or other documents, the references are materially complete
but may not include a description of all aspects of such contracts, agreements, or other documents, and you should refer to the exhibits
attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject
to the information requirements of the Exchange Act and will file annual, quarterly, and current event reports, proxy statements, and
other information with the U.S. Securities and Exchange Commission. You can read our U.S. Securities and Exchange Commission filings,
including