Correspondence 0001213900-26-050907 from Profusa, Inc. (PFSA)
Profusa, Inc.
Date: May 1, 2026 · CIK: 0001859807 · Accession: 0001213900-26-050907
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Reasoning
File numbers found in text: 333-295364
Letter
Profusa, Inc.
626 Bancroft Way, Suite A
Berkeley, CA 94710
May 1, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Juana Grana
Re: Profusa, Inc.
Registration Statement on Form S-1
Registration No. 333-295364
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 9:00 A.M. (Eastern Time) on May 4, 2026, or as soon thereafter as possible on such date.
Very truly yours,
Profusa, Inc.
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CORRESP 1 filename1.htm Profusa, Inc. 626 Bancroft Way, Suite A Berkeley, CA 94710 May 1, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, DC 20549 Attention: Juana Grana Re: Profusa, Inc. Registration Statement on Form S-1 Registration No. 333-295364 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 9:00 A.M. (Eastern Time) on May 4, 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