# EDGAR Filing Document

**Accession Number:** 0001859807
**File Stem:** 0001213900-26-017027
**Filing Date:** 2026-2
**Character Count:** 2105
**Document Hash:** 7b99257cfa03f1fc654c71f76eedf15f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-017027.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-017027

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Profusa, Inc.
- **CENTRAL INDEX KEY:** 0001859807
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 863437271
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 207 WEST 25TH ST, 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 212-494-9022

**MAIL ADDRESS:**
- **STREET 1:** 207 WEST 25TH ST, 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NorthView Acquisition Corp
- **DATE OF NAME CHANGE:** 20210429

**Profusa, Inc.**

**626 Bancroft Way, Suite A**

**Berkeley, CA 94710**

February 17, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Attention:** | **Juan Grana** |

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| | |
|:---|:---|
| **Re:** | **Profusa, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Registration No. 333-293179** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Profusa, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 P.M. (Eastern Time) on February 17, 2026, or as soon thereafter as possible on such date.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Profusa, Inc.** | **Profusa, Inc.** | **Profusa, Inc.** |
| By: | */s/ Ben Hwang* | */s/ Ben Hwang* |
|  | Name: | Ben Hwang |
|  | Title: | Chief Executive Officer |

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