Company: QSEA
Filing Date: 2025-02-03
Form Type: DRS/A
Source: 0001829126-25-000616
Chunk: 265

Company: Quartzsea Acquisition Corp
Filing Date: 2025-02-03
Form: DRS/A
Chunk 265
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 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 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