[ Janus Letterhead ]
February 21, 2017
EDGAR Operations Branch
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-0505
Re: | JANUS INVESTMENT FUND (the “Registrant”) |
1933 Act File No. 002-34393
1940 Act File No. 811-01879
HENDERSON GLOBAL FUNDS
Henderson International Opportunities Fund
Henderson Global Equity Income Fund
Henderson European Focus Fund
Henderson Strategic Income Fund
Henderson All Asset Fund
Henderson International Long/Short Equity Fund
Henderson Dividend & Income Builder Fund
1933 Act File No. 333-62270
1940 Act File No. 811-10399
Dear Sir or Madam:
On behalf of the Registrant, enclosed please find the Pre- Effective Amendment No. 1 to the proxy/registration statement on Form N-14 (“Proxy”) relating to the special meeting of shareholders of the Henderson Global Funds and its series, Henderson International Opportunities Fund, Henderson Global Equity Income Fund, Henderson European Focus Fund, Henderson Strategic Income Fund, Henderson All Asset Fund, Henderson International Long/Short Equity Fund, Henderson Dividend & Income Builder Fund (each a “Henderson Fund”), to be held in April 2017. The Proxy will seek shareholder approval of each Henderson Fund of an Agreement and Plan of Reorganization.
No fee is required in connection with this filing pursuant to Rule 14a-6 under the Securities Exchange Act of 1934.
If you have any questions regarding this filing, please do not hesitate to contact me at 303-394-6459.
Sincerely,
/s/ Kathryn L. Santoro
Kathryn L. Santoro
Assistant General Counsel
Janus Capital Management LLC
Enclosure (via EDGAR only)
cc: | Bruce Rosenblum |
Michelle Rosenberg
Donna Brungardt