Evaluating both disease groups of dogs (UC and non-neoplastic disease) combined, bacterial culture-positive dogs (n = 5) had higher numbers of S100A8/A9+ cells (median: 331/mm2) and S100A12+ cells (median: 50/mm2), but lower Cal-ratios (median: 1.6) than those dogs with no bacterial growth on culture (n = 5; medians: 11/mm2, 0/mm2, and 2.9), but the differences did not reach statistical significance (all P > 0.05). This evidence concerns the gene IGKV1D-22 and neoplasm.