CORRESP Filing
Profusa, Inc.
Date: Feb. 17, 2026 · CIK: 0001859807 · Accession: 0001213900-26-017027
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File numbers found in text: 333-293179
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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