Company: PFSA
Filing Date: 2025-05-02
Form Type: 8-K
Source: 0001213900-25-039157
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-05-02
Form: 8-K
Item: Item 4.01
Chunk 0
---
Item 4.01.

Change in Registrant s Certifying Accountant.

On November 1, 2024, CBIZ CPAs P. C. acquired the attestation business
of Marcum LLP (“ Marcum”). On April 30, 2025, Marcum informed NorthView Acquisition Corp. (the “ Registrant”) that
Marcum resigned as the Registrant’s independent registered public accounting firm. Also on April 30, 2025, the Registrant, with
the approval of the Audit Committee of the Registrant’s Board of Directors, engaged CBIZ CPAs P. C. as the Registrant’s independent
registered public accounting firm.

Neither of Marcum’s reports on the financial statements of the
Registrant for either of the past two fiscal years ended, December 31, 2024 and December 31, 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 Registrant’s two most recent fiscal years ended December
31, 2024 and December 31, 2023, respectively, and the subsequent interim period through May 2, 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.

During the Registrant’s two most recent fiscal years, the subsequent
interim periods thereto, and through May 2, 2025, there were no disagreements with Marcum on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would
have caused it to make reference in connection with its opinion to the subject matter of the disagreement.

The Registrant has provided Marcum with a copy of the above disclosures
prior to this filing with the Securities and Exchange Commission (the “ Commission”). A letter to the Commission, dated May
2, 2025, from Marcum regarding its concurrence or disagreement with the statements made by the Registrant in this current report concerning
the dismissal of Marcum as the Registrant’s independent registered public accounting firm