Company: QSEA
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000617
Chunk: 5

Company: Quartzsea Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 5
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 not yet completed a combination, whether there have been extensions. Please include disclosure regarding the number of times each has sought to extend and amount of time you have extended the completion window by to complete a transaction. See Item 1603(a)(3) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 121 has been revised to address the Staff’s comment.

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| 19. | Please revise to disclose the nominal price paid for the founder shares, and any actual or potential material conflicts of interest relating to compensation, repayment of loans, and reimbursements of expenses that will be paid to your sponsor, officers, or directors. Please also disclose the conflicts of interest that may arise in the ability to pursue a business combination with an entity affiliated with your sponsor, officers or directors, as referenced on page 8. Your disclosure should include conflicts between your sponsor or its affiliates, or your officers, directors or promoters on one hand, and your unaffiliated security holders on the other. See Item 1603(b) of Regulation S-K. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page 120 and 121 has been revised to address the Staff’s comment.

| 20. | Please identify the principal accounting officer and include a signature line. See Instructions to Signatures of Form S-1. |

Response: We acknowledge the Staff’s comment and advise the Staff that the disclosure on the page II-4 and II-5 have been revised to address the Staff’s comment.

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If you have any questions, please feel free to contact me at (312) 662-2913. Thank you for your cooperation and prompt attention to this matter.

| Sincerely,      |
| /s/ Cassi Olson |
| Cassi Olson     |

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