Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 101

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 101
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ensing or prepaid expenses, common stock subject to possible redemption, and the calculation of our income tax provision (iii)
the proper safeguarding of trust assets and the monitoring process of the use of trust funds. The company plans to remediate such
weaknesses. In connection with the business combination, the company has hired a new CFO with significant experience, including
financial reporting and internal controls. The CFO plans to establish reporting controls consistent with a public company of this
size, including segregation of duties and controls related to Sarbanes-Oxley, to the extent applicable. However, we can give no
assurance that the measures we have taken, or will take, will prevent any future material weaknesses or deficiencies in internal
control over financial reporting.

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We have not engaged an independent
registered public accounting firm to perform an audit of our internal control over financial reporting as of any balance sheet date or
for any period reported in our financial statements. We are required to evaluate and disclose changes made in our internal controls and
procedures on a quarterly basis. Failure to comply with the Sarbanes-Oxley Act could potentially subject us to sanctions or investigations
by the SEC, the applicable stock exchange or other regulatory authorities, which would require additional financial and management resources.

If we fail to maintain an effective system of disclosure controls and internal control over financial reporting, our ability to produce timely and accurate financial statements or comply with applicable regulations could be impaired, which may adversely affect investor confidence in our Company and, as a result, the market price of our common stock.

As a public company, we are
required to comply with the requirements of the Sarbanes-Oxley Act, including, among other things, that we maintain effective disclosure
controls and procedures and internal control over financial reporting. We continue to develop and refine our disclosure controls and other
procedures that are designed to ensure that information we are required to disclose in the reports that we will file with the SEC are
recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and that information required to
be disclosed in reports under the Exchange Act, is accumulated and communicated to our management, including our principal executive
and financial officers.

In order to maintain and improve
the effectiveness of our disclosure controls and procedures and internal control over financial reporting, we have expended, and anticipate
that we will continue to expend, significant resources, including dedicated to internal resources. We may also need to engage outside