UPLOAD Filing
Profusa, Inc.
Date: Feb. 10, 2026 · CIK: 0001859807 · Accession: 0000000000-26-001373
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File numbers found in text: 333-293179
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February 10, 2026
Ben Hwang
Chief Executive Officer
Profusa, Inc.
626 Bancroft Way, Suite A
Berkeley, CA 94710
Re:Profusa, Inc.
Registration Statement on Form S-1
Filed February 04, 2026
File No. 333-293179
Dear Ben Hwang:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Marc Rivera, Esq.