The numbers of S100A8/A9+ (Figure 7) and S100A12+ (Figure 8) cells in any of the GI segments evaluated were not significantly different between cats with CIE and cats with IL (all p > 0.05; Table 1 and Table 2) nor between cats with FRE or IRE (all p > 0.05), except for higher maximum numbers of S100 A8/A9+ cells in the gastric lamina propria in cats with FRE (median: 9, IQR: 3–13) than in IRE cats (median: 1, IQR: 0–7; p = 0.048). The gene discussed is S100A12; the disease is congenital non-bullous ichthyosiform erythroderma.