Company: PFSA
Filing Date: 2025-10-09
Form Type: S-1
Source: 0001213900-25-097860
Chunk: 414

Company: Profusa, Inc.
Filing Date: 2025-10-09
Form: S-1
Chunk 414
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, 2022)                                   |
| 23.1*       |     | Consent of Marcum LLP                                                                                                                                                                                                                                                                   |
| 23.2*       |     | Consent of Marcum LLP                                                                                                                                                                                                                                                                   |
| 23.3*       |     | Consent of ArentFox Schiff LLP (included in Exhibit 5.1)                                                                                                                                                                                                                                |
| 24.1        |     | Power of Attorney (included on the signature page)                                                                                                                                                                                                                                      |
| 101.INS     |     | Inline XBRL Instance Document                                                                                                                                                                                                                                                           |
| 101.SCH     |     | Inline XBRL Taxonomy Schema Document                                                                                                                                                                                                                                                    |
| 101.CAL     |     | Inline XBRL Taxonomy Calculation Document                                                                                                                                                                                                                                               |
| 101.DEF     |     | Inline XBRL Taxonomy Linkbase Document                                                                                                                                                                                                                                                  |
| 101.LAB     |     | Inline XBRL Taxonomy Label Linkbase Document                                                                                                                                                                                                                                            |
| 101.PRE     |     | Inline XBRL Taxonomy Presentation Linkbase Document                                                                                                                                                                                                                                     |
| 104         |     | Cover Page Interactive Data File (embedded within the Inline XBRL document)                                                                                                                                                                                                             |
| 107*        |     | Filing Fee Table                                                                                                                                                                                                                                                                        |

| * | Filed herewith. |

| ** | To be filed by amendment. |

| + | Management contract or compensatory plan, contract or arrangement. |

| 

# | Portions of the exhibit have been excluded because it is both                                      
 not material and is the type of information that the registrant treats as private or confidential. |

(b) Consolidated Financial Statement Schedules: All schedules are omitted because the required information is inapplicable or the information is presented in the consolidated financial statements and the related notes. Item 17. Undertakings The undersigned registrant hereby undertakes:

| (1) | To file, during any period in which offers or sales are being    
 made, a post-effective amendment to this registration statement: |

| (i) | To include any prospectus required by section 10(a)(3) of 
 the Securities Act;                                       |

| (ii) | To reflect in the prospectus any facts or events arising                                                                                  
 after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in    
 the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing,  
 any increase or decrease in volume of the