Company: QSEA
Filing Date: 2025-03-11
Form Type: S-1/A
Source: 0001829126-25-001676
Chunk: 258

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-11
Form: S-1/A
Chunk 258
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 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 the registration statement, online at www.sec.gov.

<div align='center'>163</div>

<div align='center'>QUARTZSEA Acquisition Corporation

Index to Financial Statements</div>

|                                                                                                               |     | Page |
| Report                                                                                                        
 of Independent Registered Public Accounting Firm (PCAOB ID:199)                                               |     | F-2  |
| Financial                                                                                                     
 Statements:                                                                                                   |     |      |
| Balance                                                                                                       
 Sheet as of November 30, 2024                                                                                 |     | F-3  |
| Statement                                                                                                     
 of Operations for the Period from November 5, 2024 (Inception) Through November 30, 2024                      |     | F-4  |
| Statement                                                                                                     
 of Changes in Shareholder’s Equity for the Period from November 5, 2024 (Inception) Through November 30, 2024 |     | F-5  |
| Statement                                                                                                     
 of Cash Flows for the Period from November 5, 2024 (Inception) Through November 30, 2024                      |     | F-6  |
| Notes                                                                                                         
 to Financial Statements                                                                                       |     | F-7  |

<div align='center'>F-1</div>

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To the Shareholders and Board of Directors of

Quartzsea Acquisition Corporation

Opinion on the Financial Statements

We have audited the accompanying balance sheet
of Quartzsea Acquisition Corporation