Company: PFSA
Filing Date: 2025-08-21
Form Type: CORRESP
Source: 0001213900-25-079407
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: CORRESP
Chunk 0
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<div align='center'>Profusa, Inc.

626 Bancroft Way
Suite A
Berkeley, CA 94710</div>

August 21, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

| Re: | Profusa, Inc.          |
|     | Registration Statement 
 on Form S-1            
 File No. 333-289461    |

Ladies and Gentlemen:

Pursuant to Rule 461 of the
Securities Act of 1933, as amended, Profusa, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that
the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M.
(Eastern Time) on August 25, 2025, or as soon thereafter as possible on such date.

| Very truly yours, |                                |
| Profusa, Inc.     |                                |
| By:               | /s/ Ben C. Hwang               |
|                   | Name: Ben C. Hwang             |
|                   | Title: Chief Executive Officer |