TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 29, 2024 Lisa Conte Chief Executive Officer and President Jaguar Health, Inc. 200 Pine Street, Suite 400 San Francisco, CA 94104 Re: Jaguar Health, Inc. Registration Statement on Form S-3 Filed April 22, 2024 File No. 333-278861 Dear Lisa 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Lee, Esq.