TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 4, 2021 Lisa A. Conte Chief Executive Officer Jaguar Health, Inc. 200 Pine Street, Suite 400 San Francisco, CA 94104 Re: Jaguar Health, Inc. Registration Statement on Form S-3 Filed May 28, 2021 File No. 333-256634 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael S. Lee, Esq.