Profusa, Inc.
626 Bancroft Way
Suite A
Berkeley, CA 94710
August 21, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
| Re: | Profusa, Inc. | |
Registration Statement on Form S-1 File No. 333-289461 |
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 4:30 P.M. (Eastern Time) on August 25, 2025, or as soon thereafter as possible on such date.
| Very truly yours, | ||
| Profusa, Inc. | ||
| By: | /s/ Ben C. Hwang | |
| Name: Ben C. Hwang | ||
| Title: Chief Executive Officer | ||