Company: QSEA
Filing Date: 2025-03-12
Form Type: S-1/A
Source: 0001829126-25-001750
Chunk: 288

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-12
Form: S-1/A
Chunk 288
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                                                                         |
| Title:                  | Chief Executive                                                                 
 Officer and Chairwoman                                                          |
|                         | -Principal                                                                      
 Executive Officer, Principal Accounting Officer and Principal Financial Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes and appoints Ms. Qi Gong his or her true and lawful attorney-in-fact, with
full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign
any and all amendments including post-effective amendments to this registration statement, and to file the same, with all exhibits thereto,
and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said
attorney-in-fact or his substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the
dates indicated.

| Signature   
 /s/ Qi Gong |     | Title                                                                                      
 Chief Executive Officer and Chairwoman                                                     |     | Date           
 March 12, 2025 |
|:------------|:----|:-------------------------------------------------------------------------------------------|:----|:---------------|
| Ms. Qi Gong |     | -Principal Executive Officer, Principal Accounting Officer and Principal Financial Officer |     |                |

<div align='center'>II-4</div>

<div align='center'>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES</div>

Pursuant to the Securities
Act of 1933, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement
or amendment thereto in New York, New York, on March 12, 2025.

| Authorized U.S. Representative |         |                                                    |
| By:                            | /s/     
 Qi Gong |                                                    |
|                                | Name:   | Qi Gong                                            |
|                                | Title:  | Chief Executive Officer and Chairwoman             |
|                                |         | -Principal Executive Officer, Principal            
 Accounting Officer and Principal Financial Officer |

<div align='center'>II-5</div>