Company: PFSA
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028546
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: CORRESP
Chunk 0
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 Ralph De Martino            
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April 3, 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. 10 to Registration Statement on Form S-4 
 Filed February 12, 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. 11 (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 March 7, 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 comments included in the Comment Letter. For
the convenience of the Staff, the comments included in the Comment Letter are posted below (in bold) and NorthView’s response follows
each comment.

Amendment No. 10 to Registration Statement on Form S-4 filed February 12, 2025 Cover Page

| 1. | We refer to your cover page disclosure relating to the material conflicts of interest in connection                                     
 with the de-SPAC transaction. Please revise your cover page to discuss any actual or potential sources of conflicts of interest between 
 the target company’s officers and directors and the unaffiliated security holders as required by Item 1604(a)(4) of Regulation S-K.     
 Please make conforming changes to