Company: PFSA
Filing Date: 2025-05-02
Form Type: 8-K
Source: 0001213900-25-039157
Chunk: 1

Company: Profusa, Inc.
Filing Date: 2025-05-02
Form: 8-K
Item: Item 4.01
Chunk 1
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 is attached as Exhibit 16.1 hereto.

During the years ended December 31, 2024 and December 31, 2023,
the subsequent interim periods thereto, and through May 2, 2025, neither the Registrant nor anyone acting on its behalf consulted Marcum
with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on the Registrant’s financial statements, and neither a written report nor oral advice was
provided to the Registrant that Marcum concluded was an important factor considered by the Registrant in reaching a decision as to the
accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement or a reportable event set
forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K promulgated under the Exchange Act of 1934.

Item 9.01. Financial
Statements and Exhibits

(c) Exhibits:

  Exhibit No.      Description                                                                               
         16.1      Letter from Marcum LLP dated May 2, 2025                                                  
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────
          104      Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)  

SIGNATURE

Pursuant to the requirements
of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.

                          NORTHVIEW ACQUISITION CORP.                               
  Dated: May 2, 2025      By:                              /s/ Fred Knechtel        
                          Name:                            Fred Knechtel            
                          Title:                           Chief Financial Officer