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SEC Comment Letter for Jaguar Health, Inc. (JAGX) (CIK 0001585608) (JAGX) — Dec 19, 2016

Jaguar Health, Inc. (JAGX) (CIK 0001585608)
Date: Dec. 19, 2016 · CIK: 0001585608 · Accession: 0000000000-16-105437

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File numbers found in text: 333-214956

Date
December 7, 2016
Author
/s/ Erin K. Jaskot, for
Form
UPLOAD
Company
Jaguar Health, Inc. (JAGX) (CIK 0001585608)

Letter

Mail Stop 4546 December 16 , 2016 Lisa A. Conte Chief Executive Officer and President Jaguar Animal Health, Inc. 201 Mission Street, Suite 2375 San Francisco, California 94105

Re: Jaguar Animal Health, Inc. Registration Statement on Form S-1 Filed December 7, 2016 File No. 333-214956

Dear Ms. Conte :

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 Dorrie Yale at 202 -551-8776 with any questions.

Sincerely,
/s/ Erin K. Jaskot, for

Show Raw Text
Mail Stop 4546
December 16 , 2016

Lisa A. Conte
Chief Executive Officer and President
Jaguar Animal Health, Inc.
201 Mission Street, Suite 2375
San Francisco, California 94105

Re: Jaguar Animal Health, Inc.
  Registration Statement on Form S-1
Filed  December 7, 2016
  File No.  333-214956

Dear Ms. Conte :

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 Dorrie Yale at 202 -551-8776 with any questions.

Sincerely,

 /s/ Erin K. Jaskot, for

Suzanne Hayes
Assistant Director
Office of Insurance and Healthcare

cc: Michael Lee, Esq. — Reed Smith LLP