Company: QSEA
Filing Date: 2025-02-21
Form Type: CORRESP
Source: 0001829126-25-001169
Chunk: 0

Company: Quartzsea Acquisition Corp
Filing Date: 2025-02-21
Form: CORRESP
Chunk 0
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February 21, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

| Re: | Quartzsea Acquisition Corp                                                             
 Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted February 3, 2025 |
|:----|:---------------------------------------------------------------------------------------|
|     | CIK No. 0002047455                                                                     |

Ladies and Gentlemen:

On behalf of our client, Quartzsea Acquisition Corporation (“ Quartzsea”), we are writing to submit responses to the comments of the staff (the “ Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “ Commission”) set forth in its letter, dated February 10, 2025, relating to Quartzsea’s Amendment No.1 to Registration Statement on Form S-1 filed February 3, 2025.

Quartzsea is filing via EDGAR Amendment No. 2 to Registration Statement on Form S-1, which reflects responses to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff’s letter, in bold, and the responses thereto.

Cover Page

| 1. | We note your response to prior comment 1. Please clarify the continued references to YCM CPA Inc. as your auditor on the cover page, which is inconsistent with the reference to CBIZ CPAs PC as your auditor. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosure has been revised to address the Staff’s comment on the cover page and pages 6 and 59.

Initial Business Combination, page 9

| 2. | We note the revisions made in response to prior comment 6, including that additional funding may be required to fund obligations to redeem public shares in connection with the initial business combination. In light of disclosures elsewhere regarding redemptions from the trust, please explain this statement. |

Response:We acknowledge the Staff’s comment and advise the Staff that the disclosure on page 10 has been revised to address the Staff’s comment.

Sponsor Information, page 11

| 3. | We note your response to prior comment 7 and we reissue it in part. The use of proceeds table on page 90 still reflects potential allocation of working capital to finder’s fees and consulting fees. We also note additional references to finder or other fees elsewhere in the prospectus