Company: QSEA
Filing Date: 2025-03-13
Form Type: S-1/A
Source: 0001829126-25-001764
Chunk: 2

Company: Quartzsea Acquisition Corp
Filing Date: 2025-03-13
Form: S-1/A
Chunk 2
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 (included in Exhibit 5.1)                                                      |
| 23.2*   |     | Consent of Ogier (included in Exhibit 5.2)                                                                              |
| 23.3    |     | Consent of CBIZ CPAs P.C.                                                                                               |
| 24*     |     | Power                                                                                                                   
 of Attorney (included on the signature page of the original filing hereof)                                              |
| 99.1*   |     | Audit                                                                                                                   
 Committee Charter                                                                                                       |
| 99.2*   |     | Compensation                                                                                                            
 Committee Charter                                                                                                       |
| 99.3*   |     | Form                                                                                                                    
 of Clawback Policy                                                                                                      |
| 99.4*   |     | Consent                                                                                                                 
 of Daniel M. McCabe                                                                                                     |
| 99.5*   |     | Consent                                                                                                                 
 of Wei(Victor) Zhang                                                                                                    |
| 99.6*   |     | Consent                                                                                                                 
 of Ping Zhang                                                                                                           |
| 107*    |     | Filing                                                                                                                  
 Fee Table                                                                                                               |

| * | Previously filed |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in NEW YORK, State of NEW YORK, on the 13th day of March, 2025.

| Quartzsea               
 Acquisition Corporation |                                                                                 |
| 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'>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-f