Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of The Long-Term Care ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
The Long-Term Care ETF (one of the funds constituting
Janus Detroit Street Trust, referred to hereafter as the
"Fund") as of October 31, 2018, the related statement of
operations for the year ended October 31, 2018, the
statements of changes in net assets for each of the two
years in the period ended October 31, 2018, including the
related notes, and the financial highlights for each of the
two years in the period ended October 31, 2018 and for
the period June 8, 2016 (commencement date) through
October 31, 2016 (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets for each of the two years in the
period ended October 31, 2018 and the financial
highlights for each of the two years in the period ended
October 31, 2018 and for the period June 8, 2016
(commencement date) through October 31, 2016 in
conformity with accounting principles generally accepted
in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating
the accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian and
brokers; when replies were not received from brokers,
we performed other auditing procedures. We believe that
our audits provide a reasonable basis for our opinion.

 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.