NORTHVIEW ACQUISITION CORPORATION Index to Financial Statement Page Report of Independent Registered Public Accounting Firm F-2 Balance Sheet as of

NORTHVIEW ACQUISITION CORPORATION

Index to Financial Statement

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING

To the Stockholders and Board of Directors of

NorthView Acquisition Corporation

Opinion on the Financial Statement

We have audited the accompanying balance sheet

of NorthView Acquisition Corporation (the "Company") as of December 22, 2021 and the related notes (collectively referred

to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial

position of the Company as of December 22, 2021, in conformity with accounting principles generally accepted in the United States of America.

This financial statement is the responsibility

of the Company's management. Our responsibility is to express an opinion on the Company's financial statement based on our audit. We are

a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required

to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations

of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the

standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial

statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to

perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding of

internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal

control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess

the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond

to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating

the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion.

We have served as the Company's auditor since 2021.

NORTHVIEW ACQUISITION CORPORATION

The accompanying notes are an integral part of

the financial statement.

NORTHVIEW ACQUISITION CORPORATION

NOTES TO FINANCIAL STATEMENT

Note 1 - Organization, Business Operations and

NorthView Acquisition Corporation (the "Company")

is a newly organized blank check company incorporated in Delaware on April 19, 2021. The Company was formed for the purpose of effecting

a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses

("Business Combination"). The Company has not selected any specific Business Combination target and the Company has not, nor

has anyone on its behalf, initiated any substantive discussions, directly or indirectly, with any Business Combination target. While the

Company may pursue an initial Business Combination target in any business, industry or geographical location, it intends to focus its

search on businesses that are focused on healthcare innovation.

On December 22, 2021, the

Company consummated its Initial Public Offering ("IPO") of 18,975,000 units (the "Units"), which included 2,475,000

Units issued pursuant to the full exercise of the over-allotment option granted to the underwriters. Each Unit consists of one share of

common stock of the Company, par value $0.0001 per share, one right (the "Rights"), and one-half of one redeemable warrant

of the Company (the "Warrants"). Each Right entitles the holder thereof to receive one-tenth (1/10) of one share of common

stock. Each Warrant entitles the holder thereof to purchase one share of common stock for $11.50 per share, subject to adjustment. The

Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company of $189,750,000.

Simultaneously with the closing

of the IPO, the Company completed the private sale of an aggregate of 7,347,500 warrants (the "Private Placement Warrants"),

which included 697,500 Units issued pursuant to the full exercise of the over-allotment option granted to the underwriters, to NorthView

Sponsor I, LLC, I-Bankers Securities, Inc., and Dawson James Securities, Inc. at a purchase price of $1.00 per Private Placement

Warrant, generating gross proceeds to the Company of $7,347,500, which is discussed in Note 4.

Transaction costs amounted

to $7,876,793 consisting of $3,450,000 of underwriting discount, $3,570,576 of Representative's Shares cost, $259,527 of Representative's

Warrants cost and $596,690 of other offering costs.

The Company's Business

Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the value of the

assets held in the Trust Account (as defined below) (excluding taxes payable on the interest earned on the Trust Account) at the time

of the signing a definitive agreement in connection with the initial Business Combination. However, the Company will only complete a Business

Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise

acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment

Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination.

Following the closing of the

Public Offering on December 22, 2021, an amount of $192,388,728 ($10.10 per Unit) from the net proceeds of the sale of the public units

in the IPO and the sale of the Private Placement Warrants was placed in a Trust Account ("Trust Account") and invested in

United States government treasury bills with a maturity of 185 days or less or in money market funds investing solely in United States

Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act. as determined by the Company. Except

with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, if any, the

proceeds from the IPO will not be released from the Trust Account until the earliest of (i) the completion of the Company's

initial Business Combination, (ii) the redemption of any public shares properly tendered in connection with a stockholder vote to

amend the Company's amended and restated certificate of incorporation (A) to modify the substance or timing of the Company's

obligation to redeem 100% of the public shares if the Company does not complete the initial Business Combination within 15 months

from the closing of the IPO (or up to 21 months from the closing of this offering if we extend the period of time to consummate a

business combination) (the "Combination Period"), or (B) with respect to any other provision relating to stockholders'

rights or pre-Business Combination activity, and (iii) the redemption of all of the Company's public shares if the Company

is unable to complete the Business Combination within the Combination Period, subject to applicable law. The proceeds deposited in the

Trust Account could become subject to the claims of the Company's creditors, if any, which could have priority over the claims of

the Company's public stockholders.

The Company will provide its

public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of the initial Business

Combination either (i) in connection with a stockholder meeting called to approve the initial Business Combination or (ii) by

means of a tender offer. The decision as to whether the Company will seek stockholder approval of a proposed initial Business Combination

or conduct a tender offer will be made by the Company, solely in its discretion. The stockholders will be entitled to redeem all or a

portion of their public shares upon the completion of the initial Business Combination at a per-share price, payable in cash, equal

to the aggregate amount then on deposit in the Trust Account as of two business days prior to the consummation of the initial Business

Combination, including interest (which interest shall be net of taxes payable) divided by the number of then outstanding public shares,

subject to the limitations described herein. The amount in the Trust Account is $10.10 per public share. The per share amount the

Company will distribute to investors who properly redeem their shares will not be reduced by the fee payable to I-Bankers and Dawson

James pursuant to the Business Combination Marketing Agreement (see Note 6).

If the Company is unable to

complete an initial Business Combination within such period, it will: (i) cease all operations except for the purpose of winding

up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share price,

payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest (which interest shall be net of

taxes payable, and less up to $100,000 of interest to pay dissolution expenses) divided by the number of then outstanding public shares,

which redemption will completely extinguish public stockholders' rights as stockholders (including the right to receive further

liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption,

subject to the approval of the Company's remaining stockholders and its board of directors, dissolve and liquidate, subject in each

case to the Company's obligations under Delaware law to provide for claims of creditors and the requirements of other applicable