Company: PFSA
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028546
Chunk: 11

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: CORRESP
Chunk 11
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 in the pro forma combined statement of operations under Tick mark (KK) to
align with 11-02(a)(6)(B) and Rule 11-02(1) of Regulation S-X.

| 15. | We also remind you that Rule 11-02(a)(11)(ii)(B) of Regulation S-X requires certain disclosures                                             
 when your accounting for a specific transaction is not complete, including a description of the information that is required, an indication 
 of when accounting is expected to be finalized, and other available information for a reader to understand the magnitude of any potential   
 adjustments. Please expand your disclosures as necessary.                                                                                   |

: The Co-Registrant’s
acknowledge the Staff’s comment. We have revised the disclosure on page 179 and 180 of the Amendment and also refer you to response to comment
14 above.

| 16. | Your 1st full bullet on page 170 indicates that the Northview Convertible Working Capital loan will                                       
 be converted at the close of the Business Combination. However, the last sentence of this bullet indicates that this loan will be settled 
 in cash subsequent to closing and thus not shown as being settled in the pro formas. Please revise this apparent discrepancy.             |

: The Co-Registrants acknowledge the Staff’s comment and have revised
the disclosure on the cover page and page 177 of the Amendment.

| 17. | On page 171, you disclose that NorthView will have an estimated $20.8 million cash on hand under                                            
 No Redemption Scenario, and $16.5 million cash on hand under the Maximum Redemption Scenario, giving effect to the cash proceeds from       
 the PIPE transaction, after the deduction of reimbursements to the redeeming shareholders of NorthView and payment of applicable expenses.  
 Please further clarify in your disclosures how these cash on hand amounts correspond to the amounts on the pro forma balance sheet. You     
 also disclose that Profusa has conditionally waived the Minimum Cash Amount condition to closing, contingent on NorthView having sufficient 
 funds to satisfy Nasdaq’s initial listing requirements as of the Closing. Please expand your disclosures to state the amount of             
 funds that would be considered sufficient.                                                                                                  |

: :
The Co-Registrants acknowledge the Staff’s comment and have revised the disclosure on the cover page and pages xix, xxiii, 4, and
178 of the Amendment.

| 18. | It is not clear how adjustment (F) corresponds to amounts on balance sheet. Specifically the note