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                           September 21, 2021

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

                                                        Re: NorthView
Acquisition Corp
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-1
                                                            Response dated
August 19, 2021
                                                            File No. 333-257156

       Dear Mr. Stover:

              We have limited our review of your registration statement to the
issues we have
       addressed in our comment. In our comment, we may ask you to provide us
with information so
       we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our 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 comment, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 Response dated
August 19, 2021

       Capitalization, page 62

   1.                                                   We have considered your
response to our prior comment 1. We are unable to agree with
                                                        your view that the $5
million net tangible limitation provided in your Amended and
                                                        Restated Certificate of
Incorporation qualifies a portion of your redeemable
                                                        common shares for
permanent equity classification in accordance with ASC 480-10-S99-
                                                        3A for the following
reasons:
                                                            Each redeemable
common share is redeemable outside the control of the Company.
                                                            Such shares will
become redeemable either as a result of a business combination or
                                                            by passage of time.
                                                            The intention is
that in all cases the redeemable common shareholders will have their
 Jack Stover
NorthView Acquisition Corp
September 21, 2021
Page 2
          investment reimbursed, unless they choose otherwise, whether as a
result of a
          business combination or as the result of the failure to achieve a
business combination.
          The unit of accounting is the individual share as each share has the
right to be
          redeemed at the holders' option upon a business combination. While
the Company's
          Amended and Restated Certificate of Incorporation stipulates that
redemptions will
          be limited to $5 million in net tangible assets, the Company does not
control whether
          or not that threshold is ever reached in terms of the capital
available from the
          redeemable common shareholders, nor does the Company control which
specific
          shareholders choose to redeem or not redeem.
      Please revise your Capitalization table to classify all redeemable common
shares as
      temporary equity.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Michael Davis at 202-551-4385 or Mary Beth Breslin at 202-551-3625 with
any other
questions.



                                                           Sincerely,
FirstName LastNameJack Stover
                                                           Division of
Corporation Finance
Comapany NameNorthView Acquisition Corp
                                                           Office of Real
Estate & Construction
September 21, 2021 Page 2
cc:       Cavas S. Pavri
FirstName LastName