[Janus letterhead] August 27, 2008 EDGAR Operations Branch Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, DC 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 the definitive proxy statement and proxy cards relating to the special meeting of shareholders of Janus Mid Cap Value Fund and Janus Small Cap Value Fund (together, the "Funds"), each a series of the Registrant, to be held on October 30, 2008. The proxy statement will seek shareholder approval of new subadvisory agreements between Janus Capital Management LLC ("Janus Capital") and Perkins, Wolf, McDonnell and Company, LLC. The proxy statement will also seek shareholder approval of amended and restated investment advisory agreements between the Funds and Janus Capital. 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 call me at (303) 336-4045. Sincerely, /s/ Robin Nesbitt Robin Nesbitt Associate Counsel Enclosure cc: Stephanie Grauerholz-Lofton, Esq. Larry Greene, Esq. Cindy A. Antonson Donna Brungardt