Company: PFSA
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0001213900-25-035719
Chunk: 3

Company: Profusa, Inc.
Filing Date: 2025-04-25
Form: CORRESP
Chunk 3
---
 would be considered sufficient. |

: The Co-Registrants acknowledge the
Staff’s comment and have revised the disclosure on pages xxiii, 4, 81, and 126 of the Amendment.

| 6. | We note that the holders of 532,958 shares of NorthView common stock exercised their right to redeem                                      
 in March 2025 for an aggregate redemption amount of approximately $6.5 million. It does not appear that this additional redemption has    
 been reflected in the pro forma financial information. Please advise or revise as necessary. Refer to Rule 11-01(a)(8) of Regulation S-X. |

: The Co-Registrants acknowledge the Staff’s comment and have made
the appropriate updates in the pro forma financial information. Please refer to Tickmark (B) on the Pro forma Balance Sheet, which ties
out to the full trust balance per Northview’s filed Annual Report on Form 10-K of $8.3 million. Additionally, we have added Tickmark
(V) to the Amendment in order to reduce the available trust balance by $6.5 million in the no redemption scenario, which represents the
March 2025 redemptions. In the “Maximum Redemption Scenario” column of the pro forma, is further adjusted by Tickmark (P)
to reflect additional redemptions.

Liquidity and Capital Resources, page 264

| 7. | We note your revised disclosure that "[a]ny promissory notes that did have an initial maturity                                        
 date, which has passed, the Company has verbally agreed to pay off these loans upon the consummation of the business combination. The 
 Company is currently in default, and will repay all promissory notes in parallel with the closing of the transaction." Please revise  
 your risk factors to discuss the material risks, if any, related to this default.                                                     |

: The Co-Registrants acknowledge the Staff’s comment and have revised
the disclosure on pages 45 and 270 of the Amendment.

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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