Sierchio & Company,LLP
| New York City | Chatham Center |
Please Reply to: Joseph Sierchio
Telephone: (212) 246-3030
E-mail: jsierchio@usandseclaw.com
February 8, 2012
Via EDGAR
H. Roger Schwall
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, DC 2054
| Re: | Janus Resources, Inc. (the “Company”) |
| Form 10-K for Fiscal Year Ended December 31, 2010 | |
| Filed March 30, 2011 (the “Form 10-K”) | |
| File No. 0-30156 |
Dear Mr. Schwall,
We serve as counsel to the Company and have been requested to respond to the comment letter the Company received from the U.S. Securities and Exchange Commission the dated December 29, 2011 (the “Comment Letter”), regarding the Form 10-K. Please be advised that the Company will file a complete response to the Comment Letter by February 17, 2012
Should you wish to further discuss this matter please don’t hesitate to contact me at (212) 246-3030.
Sincerely,
/s/ Joseph Sierchio
