Company: PFSA
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0001213900-25-035719
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-04-25
Form: CORRESP
Chunk 0
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April 25, 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. 11 to Registration Statement on Form S-4 
 Filed April 3, 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. 12 (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 its letter
dated April 18, 2025 (the “Comment Letter”), and addressed to Jack Stover, Chief Executive Officer of NorthView, and Ben Hwang,
Chief Executive Officer of Profusa, the Amendment responds to the Staff’s comments included in the Comment Letter. For the convenience
of the Staff, the comments included in the Comment Letter are posted below (in bold) and the Co-Registrants’ response follows each comment.

Amendment No. 11 to Registration Statement on Form S-4 filed April 3, 2025 Cover Page

| 1. | We note your revised disclosure on page 10 in response to prior comment 3, which we reissue in part. Please revise your Summary disclosure to describe any report, opinion, or appraisal that the NorthView Board considered in making its determination that the business combination is in the best interests of its shareholders. We refer to your disclosure on page 160 and Item 1604(b)(2