Company: PFSA
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0001213900-25-035719
Chunk: 1

Company: Profusa, Inc.
Filing Date: 2025-04-25
Form: CORRESP
Chunk 1
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) of Regulation S-K. |

: The Co-Registrants acknowledge the
Staff’s comment and have revised the disclosure on page 10 of the Amendment.

| 2. | We refer to your revised disclosure in response to prior comment 4, which we reissue in part. With                                               
 respect to the convertible promissory note to the Sponsor and the PIPE financing, please revise your Summary disclosure to describe the          
 use of proceeds from these financing transactions and the dilutive impact on non-redeeming shareholders, if any. In your revised disclosure      
 in your prospectus summary, please include the disclosure required by Item 1604(c) of Regulation S-K, including the net tangible book            
 value per share, as adjusted, as if the selected redemption levels have occurred, and to give effect to, while excluding the de-SPAC transaction 
 itself, material probable or consummated transactions and other material effects on the SPAC's net tangible book value per share from            
 the de-SPAC transaction; and the difference between such offering price and such net tangible book value per share, as adjusted.                 |

: The Co-Registrants acknowledge the
Staff’s comment and have revised the disclosure on pages 178 and 179 of the Amendment.

| 3. | We note your revised disclosure in response to prior comment 5, which we reissue in part. Please 
 revise to address the following comments relating to NorthView’s Sponsor:                        |

| ● | We refer to your statement on page 8 that the Sponsor, its affiliates and promoters are not involved                                    
 in any other SPACs. Please revise to describe the prior experience, if any, of the Sponsor, its affiliates, and any of its promoters in 
 organizing SPACs; and                                                                                                                   |

| ● | We note your disclosure of the persons who have direct and indirect material interests in NorthView’s            
 Sponsor. Please revise to describe the nature and amount of each such person’s material interest in the Sponsor. |

: The Co-Registrants acknowledge the
Staff’s comment and have revised the disclosure on page 8 of the Amendment.

Unaudited Pro Forma Financial Information, page 177

| 4. | We note your response to comment 14. We note the additional disclosures provided on page 182 regarding                                         
 the additional conditions that must be met for the execution of the license agreement. In light of these conditions, please help us understand 
 how you determined that the execution of the JV and license agreements is probable and