PROFUSA, INC.
626 Bancroft Way
Suite A
Berkeley, CA 94710
September 24, 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. 333-289958 |
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 September 26, 2025, or as soon thereafter as possible on such date.
| Very truly yours, | |||
| Profusa, Inc. | |||
| By: | /s/ Ben C. Hwang, Ph.D. | ||
| Name: | Ben C. Hwang, Ph.D. | ||
| Title: | Chief Executive Officer | ||