SEC Comment Letter 0000000000-26-004428 to Profusa, Inc. (PFSA)
Profusa, Inc.
Date: April 30, 2026 · CIK: 0001859807 · Accession: 0000000000-26-004428
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295364
Letter
April 30, 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 April 28, 2026 File No. 333-295364 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.
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April 30, 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 April 28, 2026 File No. 333-295364 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.