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CORRESP Filing

Profusa, Inc.
Date: Feb. 17, 2026 · CIK: 0001859807 · Accession: 0001213900-26-017027

Offering / Registration Process

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File numbers found in text: 333-293179

Date
Feb. 17, 2026
Author
Chief
Form
CORRESP
Company
Profusa, Inc.

Letter

Profusa, Inc.

Bancroft Way, Suite A

Berkeley, CA 94710

February 17, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

F Street, N.E.

Washington, DC 20549

Attention: Juan Grana

Re: Profusa, Inc.

Registration Statement on Form S-1

Registration No. 333-293179

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 5:00 P.M. (Eastern Time) on February 17, 2026, or as soon thereafter as possible on such date.

Very truly yours,
Profusa, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Profusa,
Inc.

 626
Bancroft Way, Suite A

 Berkeley,
CA 94710

 February
17, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporate Finance

 100
F Street, N.E.

 Washington,
DC 20549

 Attention:
 Juan
 Grana

 Re:
 Profusa,
 Inc.

 Registration
 Statement on Form S-1

 Registration
 No. 333-293179

 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 5:00 P.M. (Eastern Time) on February 17, 2026, or as soon thereafter as possible on such date.

 Very truly yours,

 Profusa, Inc.

 By:
 /s/
 Ben Hwang

 Name:

 Ben
 Hwang

 Title:

 Chief
 Executive Officer