Company: PFSA
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028546
Chunk: 1

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: CORRESP
Chunk 1
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 the Summary section. Refer to Item 1604(b)(3).                                                        |

: The Co-Registrants acknowledge the Staff’s comment and have revised
the disclosure on the cover page and pages 7 and 16 of the Amendment.

| 2. | We note your disclosure that "NorthView's shares of Common Stock, public warrants and rights                                            
 are currently quoted on OTC Pink," and that upon consummation of the Business Combination, "New Profusa's shares of Common Stock        
 and public warrants will be listed on the Nasdaq Capital Market." Please revise to clarify, as you do on page 76, that in connection    
 with the business combination, you will be required to demonstrate compliance with Nasdaq's initial listing requirements in order to be 
 listed on Nasdaq.                                                                                                                       |

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

Summary of the Proxy Statement/Prospectus, page 1

| 3. | We refer to your disclosure on page 9 that the NorthView Board has determined that the business                                       
 combination is in the best interests of its shareholders. Please revise your Summary disclosure to describe any material factors that 
 the NorthView Board considered in making this determination, including any report, opinion, or appraisal. Refer to Item 1604(b)(2) of 
 Regulation S-K.                                                                                                                       |

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

| 4. | Please revise the Summary to provide a brief description of the material financing transactions                                        
 that have occurred or will occur in connection with the consummation of the de-SPAC transaction, the anticipated use of proceeds from  
 these financing transactions and the dilutive impact, if any, of these financing transactions on non- redeeming shareholders. We refer 
 to your disclosure on the cover page. Refer to Item 1604(b)(5) of Regulation S-K.                                                      |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on pages 9 and 10 of the Amendment.

| 5. | Please revise your disclosure to address the following comments relating to NorthView's Sponsor: |

| ● | Please revise to include a description of the general character                                     
 of the NorthView Sponsor’s business, where appropriate. Refer to Item 1603(a)(2) of Regulation S-K; |

| ● | Please revise