Company: PFSA
Filing Date: 2025-02-11
Form Type: CORRESP
Source: 0001213900-25-012358
Chunk: 1

Company: Profusa, Inc.
Filing Date: 2025-02-11
Form: CORRESP
Chunk 1
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 Statement.                                                                                    |

<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.demartino@afslaw.com.

Thank you in advance for your prompt attention
to this Correspondence and to the Amendment. We expect to file a Rule 461 request as soon as the Staff confirms that it has no further
comments.

Respectfully submitted,

/s/ Ralph V. De Martino

Ralph V. De Martino

RVD/mc

cc: Jack Stover