Company: PFSA
Filing Date: 2025-02-26
Form Type: CORRESP
Source: 0001213900-25-017610
Chunk: 0

Company: Profusa, Inc.
Filing Date: 2025-02-26
Form: CORRESP
Chunk 0
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|                             | 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       |                       |

February 26, 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 |

Dear Ms. Park:

The undersigned serves as counsel to NorthView
Acquisition Corporation (“NorthView” or the “Company”). We are writing to submit the Company’s response
to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the United States Securities and Exchange
Commission as set forth during a telephone discussion with the Staff on February 26, 2025, relating to the Company’s preliminary
proxy statement on Schedule 14A filed via EDGAR on February 18, 2025.

In response to the Staff’s comment, the
Company is filing a revised preliminary proxy statement to Schedule 14A contemporaneous with this correspondence. For the convenience
of the Staff, your comment is included below (in bold) and the Company’s response follows.

Preliminary Proxy Statement on Schedule 14A

| 1. | We note your disclosure on page 14 showing the date and amount of extension payments made to date, including the footnote noting         
 certain late payments. Please tell us whether these late payments resulted in any penalties or liabilities based on your organizational  
 documents and include risk factor disclosures describing any material risk related to these late payments. Please also clarify the party 
 that contributed the funds noted in the chart and why these payments were late.                                                          |

: The Company acknowledges
the Staff’s comment and has included additional disclosure on page [ ] of the revised proxy statement
and an additional risk factor on page [ ] of the revised proxy statement in response to the Staff’s
comment.

<div align='center'>* * * * *</div>

If you have any comments or questions please feel free to address them
to the undersigned. You can reach me at my office at 202-724-6848, on my mobile telephone number at 202-415-8300, and via email at ralph.dem