The Second Jungle Book: Mowgli & Baloo is a 1997 American adventure film starring Jamie Williams as Mowgli, with Roddy McDowall and Billy Campbell in supporting roles. It is a live action adaptation of Rudyard Kipling's "The Jungle Book" (not based on "The Second Jungle Book", as its title would suggest). The film was adapted for the screen by Bayard Johnson and Matthew Horton.

Can we draw the following conclusion?
The Second Jungle Book is a live action adaptation of Rudyard Kipling's "The Jungle Book" completely based on "The Second Jungle Book".
No