UPLOAD Filing
Profusa, Inc.
Date: May 12, 2025 · CIK: 0001859807 · Accession: 0000000000-25-005044
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269417
Letter
Re: NorthView Acquisition Corporation Amendment No. 13 to Registration Statement on Form S-4 Filed May 9, 2025 File No. 333-269417 Dear Jack Stover and Ben Hwang:
May 12, 2025
Jack Stover Chief Executive Officer NorthView Acquisition Corporation 207 West 25th St, 9th Floor New York, NY 10001
Ben Hwang Chief Executive Officer Profusa, Inc. 626 Bancroft Way Suite A Berkeley, CA 94710
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.
Amendment No. 13 to Registration Statement on Form S-4 filed May 9, 2025 Experts, page 299
1. We note your Item 4.01 Form 8-K filed on May 2, 2025, regarding the resignation of Marcum and engagement of CBIZ CPAs P.C. for the Registrant. Please provide the Item 304 disclosures in your Form S-4 pursuant to Item 14(i) of Form S-4. In addition, please tell us whether there was a similar change in accountants for Profusa, May 12, 2025 Page 2
Inc. If so, please refer to General Instruction L.2. of Form S-4 and provide the disclosures and Exhibit 16 letter required by Item 304 of Regulation S-K for Profusa, Inc. Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Katherine Bagley at 202-551-2545 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Ralph V. De Martino, Esq.
Barry I. Grossman
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 12, 2025 Jack Stover Chief Executive Officer NorthView Acquisition Corporation 207 West 25th St, 9th Floor New York, NY 10001 Ben Hwang Chief Executive Officer Profusa, Inc. 626 Bancroft Way Suite A Berkeley, CA 94710 Re: NorthView Acquisition Corporation Amendment No. 13 to Registration Statement on Form S-4 Filed May 9, 2025 File No. 333-269417 Dear Jack Stover and Ben Hwang: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 13 to Registration Statement on Form S-4 filed May 9, 2025 Experts, page 299 1. We note your Item 4.01 Form 8-K filed on May 2, 2025, regarding the resignation of Marcum and engagement of CBIZ CPAs P.C. for the Registrant. Please provide the Item 304 disclosures in your Form S-4 pursuant to Item 14(i) of Form S-4. In addition, please tell us whether there was a similar change in accountants for Profusa, May 12, 2025 Page 2 Inc. If so, please refer to General Instruction L.2. of Form S-4 and provide the disclosures and Exhibit 16 letter required by Item 304 of Regulation S-K for Profusa, Inc. Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Katherine Bagley at 202-551-2545 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ralph V. De Martino, Esq. Barry I. Grossman </TEXT> </DOCUMENT>