Company: PFSA
Filing Date: 2025-05-08
Form Type: CORRESP
Source: 0001213900-25-041152
Chunk: 1

Company: Profusa, Inc.
Filing Date: 2025-05-08
Form: CORRESP
Chunk 1
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(b)(10) of Reg. S-K. |

: The Co-Registrants acknowledge the Staff’s
comment and have revised the disclosure on pages 24, 187 and 196 of the Amendment. Additionally, the non-redemption agreement has been
filed as exhibit 10.16 to the Amendment.

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

If you have any comments or questions, please feel free to address
them to the undersigned. You can reach me at my office at 202-724-6848, on my mobile telephone number at 202-415-8300, and via email at
ralph.demartino@afslaw.com.

Thank you in advance for your prompt attention
to this Correspondence and to the Amendment. We expect to file a Rule 461 request as soon as the Staff confirms that it has no further
comments.

Respectfully submitted,

| /s/ Ralph V. De Martino |
| Ralph V. De Martino     |
| RVD/mc                  |
| cc: Jack Stover         |