Company: PFSA
Filing Date: 2025-05-08
Form Type: CORRESP
Source: 0001213900-25-041152
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-05-08
Form: CORRESP
Chunk 0
---
|                             | ArentFox Schiff LLP   
 1717 K Street NW      
 Washington, DC  20006 |
| 202.857.6000          main  
 202.857.6395          fax   |                       |
| afslaw.com                  
 Ralph De Martino            
 Partner                     
 (202) 724-6848       direct 
 rdemartino@afslaw.com       |                       |

May 8, 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. 12 to Registration Statement on Form S-4 
 Filed April 25, 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. 13 (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 a telephone
conversation on May 6, 2025, the Amendment responds to the Staff’s comments. For the convenience of the Staff, the comments provided
by the Staff are posted below (in bold) and the Co-Registrants’ response follows the comment.

Amendment No. 12 to Registration Statement on Form S-4 filed April 25, 2025

| 1. | We note your disclosure on page 24 that your maximum redemption scenario assumes a remaining trust balance of $1.25 million at the time of the business combination based on an “informal agreement between Northview and 2 of its shareholders”. Please revise your disclosure where appropriate to provide a brief description of the material terms of such informal agreement, including the identification of the shareholders and the date that such agreement was entered into. Please file such agreement as an exhibit to the registration statement or explain to us why you believe you are not required to do so. Refer to Item 601