“…Indeed, Ballantyne (2016) has characterized them as the most nitrogen-limited aquatic vertebrates. Studies using the spiny dogfish shark (Squalus acanthias) as a model system have described the retention and/or scavenging of nitrogen in the gills (Boylan, 1967;Wood et al, 1995;Pärt et al, 1998;Fines et al, 2001;Hill et al, 2004;Wood et al, 2013;Nawata et al, 2015;Wood and Giacomin, 2016), kidney (Kempton, 1953;Forster and Berglund, 1957;Schmidt-Nielsen and Rabinowitz, 1964;Schmidt-Nielsen et al, 1972;Boylan, 1972;Hays et al, 1977;Wood et al, 1995), rectal gland (Burger and Hess, 1960;Zeidel et al, 2005) and gut (Wood et al, 2007b;Anderson et al, 2012;Liew et al, 2013;Anderson et al, 2015). The intestine (also known as the spiral valve in elamobranchs because of its unique structure) appears to be particularly important in this regard.…”