TEXT-EXTRACT 2 filename2.txt June 19, 2019 Lisa Conte Chief Executive Officer Jaguar Health, Inc. 201 Mission Street, Suite 2375 San Francisco, CA 94105 Re: Jaguar Health, Inc. Registration Statement on Form S-1 Filed June 12, 2019 File No. 333-232078 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance