Company: PFSA
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028546
Chunk: 3

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: CORRESP
Chunk 3
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 and public stockholders.       
 The benefits and detriments of the business combination and any related financing transaction must be quantified to the extent practicable. 
 Refer to Item 1605(c) of Regulation S-K.                                                                                                    |

: The Co-Registrants acknowledge the Staff’s comment and have revised
the disclosure on pages 117 and 118 of the Amendment.

| 9. | We note your disclosure that the Incentive Equity Value is expected to be $29,018,330 for purposes                                          
 of this prospectus. We also refer to your disclosure on page 18 relating to the PIPE transaction with Ascent Partners Fund LLC. Please      
 revise your background of the business combination section to include a detailed discussion of the negotiation of the Incentive Equity      
 Value and the PIPE transaction. In your revised disclosure, please explain the reason for Incentive Equity Value, how the terms of the      
 PIPE transaction were determined, the proposals and counter-proposals made during the course of negotiations, and how you reached agreement 
 on the final terms, as applicable.                                                                                                          |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on pages 134 through 137 of the Amendment.

| 10. | Please revise to state whether a majority of the directors (or members of similar governing body)                                          
 who are not employees of NorthView has retained an unaffiliated representative to act solely on behalf of unaffiliated security holders    
 for purposes of negotiating the terms of the de-SPAC transaction or preparing a report concerning the approval of the de-SPAC transaction. 
 Please refer to Item 1606(d) of Regulation S-K.                                                                                            |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on page 161 of the Amendment.

Opinion of Marshall & Stevens, page 130

| 11. | Please revise your disclosure to describe any material relationship that existed during the past                                       
 two years or is mutually understood to be contemplated between NorthView, the NorthView Sponsor and/or their respective affiliates and 
 Marshall & Stevens. Refer to Item 1607(b)(4) of Regulation S-K.                                                                        |

: The Co-Registrants
acknowledge the Staff’s comment and have revised the disclosure on page 140 of the Amendment.

Material U.S. Federal Income Tax Considerations, page 161

| 12. | Please revise to provide the federal income tax consequences of the de-SPAC transaction to