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                           October 23, 2023

       Jack Stover
       Chief Executive Officer
       NorthView Acquisition Corporation
       207 West 25th St, 9th Floor
       New York, NY 10001

                                                        Re: NorthView
Acquisition Corporation
                                                            Amendment No. 4 to
Registration Statement on Form S-4
                                                            Filed October 6,
2023
                                                            File No. 333-269417

       Dear Jack Stover:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our September 25,
2023 letter.

       Amendment No. 4 to Registration Statement on Form S-4 Filed October 6,
2023

       Updated Projections, page 122

   1.                                                   We note your response
to comment 5. We note your disclosures regarding the assumed
                                                        impact of various
collaborations and partnerships on projected revenue amounts for
                                                        Lumee Glucose. In a
similar manner, please also address the assumed impact
                                                        of collaborations and
partnerships disclosed on the projected revenue amounts of Lumee
                                                        Oxygen.
   2.                                                   We note your response
to comment 6 and have the following additional comments
                                                        regarding the first
tabular presentation on page 123:

                                                              There appear to
be many computational errors in your determination of Net Loss and
                                                            Comprehensive Loss
and EBITDA. Please advise or revise your table accordingly;
 Jack Stover
NorthView Acquisition Corporation
October 23, 2023
Page 2
                Explain why the interest expense/(income), net amounts and the
income tax
              expense/(benefit) amounts presented in the determination of Net
Loss do not agree to
              the adjustments presented to arrive at EBITDA;

                Explain why you do not present Total Operating Expense for
2023; and

                Explain why you present Net Loss and Comprehensive Income
rather Net Loss.
3.       We have the following comments on your Non-GAAP Financial Measures
tabular
         presentation:

                We note your determination of Net Cash Flow on the bottom of
page 123 assumes no
              capital expenditures. Please expand your disclosures to provide
support for this
              assumption; and

                We note that you do not present any depreciation & amortization
in your calculation
              of EBITDA. Reconcile this to the first table on page 123 which
reflects depreciation
              and amortization amounts.
Revenue Assumptions, page 124

4.       We note your revised disclosure in response to comment 3, including
that additional key
         assumptions include:

                "The Lumee Glucose growth rate from 2025 through 2028 is equal
to 719%, 126%,
              60%, 60% and the average penetration rate across all indications
and markets in 2028
              equal to 0.86%;" and

                "The Lumee Oxygen growth rates per year 2024 through 2028 to
883%, 247%, 86%,
              71%, 46% and the average penetration rate across all indications
and markets in 2028
              is equal to 1.86%."

         Please clarify the bases for your assumptions of the growth rates for
Lumee Glucose and
         Lumee Oxygen, particularly that the growth rate for Lumee Glucose in
2025 will be equal
         to 719% and the growth rate for Lumee Oxygen in 2024 will be 883%,
given your
         operating history. Please also briefly describe how management
determined these growth
         rates to be reasonable.
5.     We note your disclosure throughout your "Updated Projections" section
that certain
FirstName LastNameJack Stover
       estimates and assumptions are based on, among other things, third-party
estimates in
Comapany    NameNorthView
       published               Acquisition
                  literature. Where        Corporation
                                     appropriate throughout this section,
please provide citations
       to relevant sources
October 23, 2023 Page 2     for your estimates and assumptions.
FirstName LastName
 Jack Stover
FirstName
NorthViewLastNameJack     Stover
            Acquisition Corporation
Comapany
October 23,NameNorthView
            2023             Acquisition Corporation
October
Page 3 23, 2023 Page 3
FirstName LastName
       Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jane Park at 202-551-7439 or Katherine Bagley at 202-551-2545 with any
other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services
cc:      Ralph V. De Martino, Esq.