Company: QSEA
Filing Date: 2025-03-17
Form Type: S-1MEF
Source: 0001829126-25-001848
Chunk: 3

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-17
Form: S-1MEF
Chunk 3
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 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 17, 2025 |
|:------------|:----|:-------------------------------------------------------------------------------------------|:----|:---------------|
| Ms. Qi Gong |     | -Principal Executive Officer, Principal Accounting Officer and Principal Financial Officer |     |                |

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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 17, 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 |

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| Exhibit Number |     | Description                                                         |
| 5.1            |     | Opinion of Celine and Partners PLLC                                 |
| 5.2            |     | Opinion of Ogier                                                    |
| 23.1           |     | Consent of Celine and Partners PLLC (included in Exhibit 5.1)       |
| 23.2           |     | Consent of Ogier (included in Exhibit 5.2)                          |
| 23.3           |     | Consent of CBIZ CPAs P.C. an independent registered accounting firm |
| 107            |     | Filing Fee Table                                                    |

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