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
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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