Company: PFSA
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001213900-25-042228
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-05-12
Form: CORRESP
Chunk 0
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May 12, 2025

Office of Industrial Applications and Services

Division of Corporation Finance

United States Securities and Exchange Commission

100 F St NE

Washington, DC 20549

| Attention: | Jane Park        |
|            | Katherine Bagley |

| Re: | NorthView Acquisition Corporation                      
 Amendment No. 13 to Registration Statement on Form S-4 
 Filed May 9, 2025                                      
 File No. 333-269417                                    |

To Whom It May Concern:

The undersigned submits this letter on behalf of NorthView Acquisition
Corporation (“NorthView”) and Profusa, Inc. (“Profusa” and together with NorthView, the “Co-Registrants”).
Contemporaneous with the submission of this correspondence, NorthView filed its Amendment No. 14 (the “Amendment”) to its
Registration Statement on Form S-4 (File No. 333-269417). Pursuant to the comments by the staff (the “Staff”) of the Division
of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”), set forth in its letter
dated May 12, 2025 (the “Comment Letter”), and addressed to Jack Stover, Chief Executive Officer of NorthView, and Ben Hwang,
Chief Executive Officer of Profusa, the Amendment responds to the Staff’s comment included in the Comment Letter. For the convenience
of the Staff, the comment provided by the Staff is posted below (in bold) and the Co-Registrants’ response follows the comment.

Amendment No. 13 to Registration Statement on Form S-4 filed May 9, 2025

: The Co-Registrants acknowledge the Staff’s comment
and have revised the disclosure on pages 300 of the Amendment. Additionally, the Exhibit 16 letter has been filed as exhibit 16.1
to the Amendment.

<div align='center'>* * * * *</div>

NorthView Acquisition Corporation

Profusa, Inc.

May 12, 2025

If you have any comments or questions, please