Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 506

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 506
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 of NorthView for either of the past two fiscal years ended, December31, 2024 and December31, 2023, respectively, contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except for the addition of a paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. During the years ended December31, 2024 and December31, 2023, the subsequent interim periods thereto, and through May2, 2025, neither NorthView nor anyone acting on its behalf consulted CBIZ CPAs with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on NorthView’s financial statements, and neither a written report nor oral advice was provided to NorthView that Marcum concluded was an important factor considered by NorthView in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement or a reportable event set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S -Kpromulgated under the Exchange Act of 1934. During NorthView’s two most recent fiscal years ended December31, 2024 and December31, 2023, respectively, and the subsequent interim period through May2, 2025, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Marcum, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report. As of the date of this proxy statement/prospectus, Marcum has not resigned as Profusa’s independent registered public accounting firm. NorthView has provided Marcum with a copy of the above disclosures prior to this filing with the SEC. A letter to the SEC, dated May2, 2025, from Marcum regarding its concurrence or disagreement with the statements made by NorthView in this current report concerning the dismissal of Marcum as NorthView’s independent registered public accounting firm is attached as Exhibit 16.1 to this proxy statement/prospectus. 300 STOCKHOLDER COMMUNICATIONS AND DELIVERY OF DOCUMENTS TO STOCKHOLDERS Stockholders and interested parties may communicate with the NorthView Board, any committee chairperson or the non -managementdirectors