Company: PFSA
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028546
Chunk: 2

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: CORRESP
Chunk 2
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 to describe the experience of NorthView's Sponsor, its affiliates, and any promoters 
 in organizing SPACs. Refer to Item 1603(a)(3); and                                                 |

| ● | Please revise to identify the controlling persons of NorthView’s Sponsor and disclose, as                                        
 of the most recent practicable date, the persons who have direct and indirect material interests in NorthView’s Sponsor, as well 
 as the nature and amount of their interests. Refer to Item 1603(a)(7).                                                           |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on pages vii, 8 and 9 of the Amendment.

Interests of Certain Persons in the Business Combination, page 7

| 6. | We note your disclosure on pages 74 and 217 of NorthView’s executive officers and directors’                                          
 other fiduciary duties or contractual obligations, other than with respect to NorthView and/or the Sponsor. Please revise to disclose 
 any material interests held by the target company’s officers or directors that consist of any interest in, or affiliation with,       
 the Sponsor or the SPAC. Refer to Item 1605(d) of Regulation S-K.                                                                     |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on pages 76 and 219 of the Amendment.

PIPE Transaction, page 18

| 7. | Pursuant to the PIPE Subscription, the PIPE Investors are expected to provide a loan to NorthView                                             
 in an aggregate principal amount of up to $22.2 million for a purchase price of up to $20 million, net after a 10% OID. The PIPE Subscription 
 contemplates purchasing these notes across multiple tranches. It is not clear how you arrived at the amount of $20 million. In this regard,   
 the amounts listed in your disclosures per each tranche appear to total up to more than $20 million. Please clarify your disclosures.         
 In addition, please address which PIPE tranches should be reflected in your pro forma financial statements and why.                           |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on pages 19, 20 and 259 of the Amendment.

The Background of the Business Combination, page 116

| 8. | Please revise your disclosure, where appropriate, to discuss both the benefits and detriments of                                            
 the business combination and any related financing transactions to NorthView, the NorthView Sponsor, Profusa