Company: QSEA
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000617
Chunk: 3

Company: Quartzsea Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 3
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 25 has been revised to address the Staff’s comment.

| 11. | Please revise disclosure in this section to clearly state the conflicts with purchasers in the offering. See Item 1602(b)(7) of Regulation S-K. For example: |

| ● | disclose the sponsor’s ownership of your securities, including the nominal price paid for the founder shares and the conflict of interest in determining whether to pursue a business combination and that the founder shares and private placement securities will be worthless if you do not complete a business combination; |

| ● | add disclosure of the conflicts of interest relating to payments, such as compensation, repayment of loans, and reimbursement of expenses that will be paid to the sponsor, its affiliates or promoters upon completion of a de-SPAC transaction; |

| ● | discuss the obligations of the sponsor or management to other SPACs and the order of priority; and |

| ● | clarify the conflicts associated with entering into a business combination with an affiliate of your sponsor, officers or directors, which you disclose on page 8 and elsewhere that you may do. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 28 has been revised to address the Staff’s comment.

| 12. | With a view toward disclosure, please tell us whether your sponsor is, is controlled by, has any members who are, or has substantial ties with, a non-U.S. person. We also note that you describe Ms. Gong, who controls your sponsor, as a US resident. Please clarify whether she is a non-US person for purposes of CFIUS review. |

Response:
We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 55 has been revised to address the
Staff’s comment.

| 13. | Please address any impact PRC law or regulation may have on the cash flows associated with a business combination, including shareholder redemption rights. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 62 has been revised to address the Staff’s comment.

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| 14. | We note your disclosure that you may seek additional financing to complete your initial business combination and the disclosure on page 65 that you may sell additional shares through PIPE financing to complete your initial business combination. Please expand to clearly disclose the impact to you and investors, including that the arrangements result in costs particular to the de-SPAC process that would not be anticipated in a traditional IPO