[Janus letterhead]



September 18, 2006


EDGAR Operations Branch
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549-0505

Re:  JANUS INVESTMENT FUND (the "Registrant")
     1933 Act File No. 2-34393
     1940 Act File No. 811-1879

Dear Sir or Madam:

On behalf of the Registrant, enclosed please find soliciting materials pursuant
to Rule 14a-12 relating to the preliminary proxy statement filed with the
Securities and Exchange Commission on September 15, 2006.

No fee is required in connection with this filing pursuant to Rule 14a-6 under
the Securities Exchange Act of 1934.

Please call me at (303) 336-7823 with any questions or comments.

Sincerely,

/s/Richard C. Noyes

Richard C. Noyes
Associate Counsel

Enclosures

cc:  Stephanie Grauerholz-Lofton, Esq.
     Larry Greene, Esq.
     Kelley Abbott Howes, Esq.
     Cindy A. Antonson
     Donna Brungardt