Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 349

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 349
---
 in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in
accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance
about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required
to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness
of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for
our opinion.

/s/ Marcum llp

Marcum llp

We have served as the Company’s auditor since 2021.

Boston, MA
March 28, 2025

<div align='center'>F-54

NORTHVIEW ACQUISITION CORPORATION
CONSOLIDATED BALANCE SHEETS</div>

|                                                                                                                                                                                                                                                         |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Assets                                                                                                                                                                                                                                                  |     |   |              |   |     |   |              |   |
| Current Assets:                                                                                                                                                                                                                                         |     |   |              |   |     |   |              |   |
| Cash                                                                                                                                                                                                                                                    |     | $ |       16,204 |   |     | $ |        4,519 |   |
| Prepaid expenses and other current assets                                                                                                                                                                                                               |     |   |       14,166 |   |     |   |        6,750 |   |
| Prepaid income taxes                                                                                                                                                                                                                                    |     |