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While a mountain lion may have jumped over a fence with a 28 lb dog, that doesn't mean it did so without the dog's body ever touching the fence or the ground. The cat is not going to run for 2.5 miles holding a child in its teeth with its head held up in the air so that nothing touches the ground. It just didn't happen.
The only animal that could carry the child away without dragging him on the ground is a human. The same one that carried off his boots too.
Sheriff says he is 99% sure the child was at the campsite and is 100% sure he was not in the creek. I am 100% sure it was not a mountain lion, bear, wolf or coyote attack. Any of those animals would claw and bite to kill, leaving blood somewhere and they don't drag the kill 2.5 miles away before stopping to eat. Coyotes hunt at night, as do wolves and both hunt in packs. Coyotes yip,yip,yip after a kill and you can hear it for miles around. Wolves would have been howling at night. Bears and cats are lazy and eat where they make the kill unless frightened away or their kill is threatened. Even then they don't go far and after they eat their fill, if there is anything left, they hang around the kill to protect it so the helicopter with infra red would have picked up the animal in the area. The helicopter picking up only a lone wolf just doesn't convince me that animal attack is even a possibility. It may be under other circumstances but this one doesn't fit.
This is a human event.