We were interested to read the excellent and comprehensive article by Kennedy [
1], reporting and reviewing the neuroepithelial structures (NESs) that are unique to oral soft tissues. The author’s literature analysis indicates that NESs were reported by Palazzolo et al. [
2] and Cheng et al. [
3] to be associated with the subepithelial nerve plexus of taste buds resembling the juxtaoral organ of Chievitz (JOOC). However, the nature of these structures has been studied with varying conclusions and remains controversial. …