In a medium mixing bowl, whisk together the pumpkin puree, almond butter, maple syrup, and vanilla extract until a smooth, homogenous base is formed.

Incorporate the coconut flour, pumpkin pie spice, and sea salt into the wet mixture using a spatula, folding until a thick dough develops.

Allow the dough to rest for 5 minutes to permit the coconut flour to fully hydrate and stabilize the texture.

Portion the dough into 12 equal-sized pieces (approximately 1 tablespoon each) and roll between your palms into smooth spheres.

Arrange the spheres on a parchment-lined baking sheet and flash-freeze for 20 minutes to facilitate easier coating.

Combine dark chocolate chips and coconut oil in a microwave-safe bowl; heat in 30-second increments, stirring between each, until the chocolate is completely melted and glossy.

Using a fork, submerge each chilled truffle into the melted chocolate, tap against the bowl to remove excess, and return to the parchment paper.

Garnish immediately with a pinch of sea salt if desired, then refrigerate for 10 minutes until the chocolate shell is firm.