SecProbe.io

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 May 15, 2026

Rashed Dewan
Chief Financial Officer
Profound Medical Corp.
2400 Skymark Avenue, Unit 6
Mississauga, Ontario
Canada, L4W 5K5

 Re: Profound Medical Corp.
 Registration Statement on Form S-3
 Filed May 12, 2026
 File No. 333-295811
Dear Rashed Dewan:
 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 Conlon Danberg at 202-551-4466 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Jeffrey P. Schultz, Esq.
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CORRESP
 1
 filename1.htm

 Profound
Medical Corp.

 2400 Skymark Avenue, Unit #6

 Mississauga, Ontario L4W 5K5

 May 15, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Conlon Danberg

 Re:
 Profound Medical Corp.

 Registration Statement on Form S-3

 Filed May 12, 2026

 File No.333-295811

 Acceleration Request

 Ladies and Gentlemen:

 In accordance with Rule 461 of the Rules
and Regulations promulgated under the Securities Act of 1933, as amended, Profound Medical Corp., a corporation existing under the laws
of Ontario, Canada (the "Registrant"), hereby respectfully requests that the Securities and Exchange Commission accelerate
the effective date of the above-referenced Registration Statement on Form S-3 to Tuesday, May 19, 2026, at 4:30 p.m., Eastern time, or
as soon as thereafter practicable.

 The cooperation of the staff in meeting the timetable
described above is very much appreciated.

 Please contact Jeffrey P. Schultz of Mintz, Levin, Cohn, Ferris, Glovsky
and Popeo, P.C., counsel to the Registrant, at (212) 692-6732 with any questions regarding this request.

 Very truly yours,

 PROFOUND MEDICAL CORP.

 /s/ Rashed Dewan

 Rashed Dewan

 Chief Financial Officer

 cc:
 Mintz, Levin, Cohn, Ferris,
 Glovsky and Popeo, P.C.

 Jeffrey P. Schultz

 Cheryl V. Reicin

 Eric Foster

CORRESP
 1
 filename1.htm

 Profound Medical Corp.

 2400 Skymark Avenue, Unit #6

 Mississauga, Ontario L4W 5K5

 December 2, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Profound Medical Corp.

 Registration Statement on Form S-3

 Filed November 13, 2025

 File No. 333-291516

 Acceleration Request

 Ladies and Gentlemen:

 In accordance with Rule 461 of the Rules
and Regulations promulgated under the Securities Act of 1933, as amended, Profound Medical Corp., a corporation existing under the laws
of Ontario, Canada (the "Registrant"), hereby respectfully requests that the Securities and Exchange Commission accelerate
the effective date of the above-referenced Registration Statement on Form S-3 to Thursday, December 4, 2025, at 4:30 p.m., Eastern time,
or as soon as thereafter practicable.

 The cooperation of the staff in meeting the timetable
described above is very much appreciated.

 Please contact Jeffrey P. Schultz of Mintz, Levin,
Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6732 with any questions regarding this request.

 Very truly yours,

 PROFOUND MEDICAL CORP.

 /s/ Rashed Dewan

 Rashed Dewan

 Chief Financial Officer

 cc:
 Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

 Jeffrey P. Schultz

 Cheryl V. Reicin

 Eric Foster