OTHER REQUIRED INFO

E.3A for Janus Henderson AAA CLO ETF reflects the differing
creation unit sizes.  The purchase unit is 50,000 shares
and the redemption unit is 200,000 shares.

E.3A for Janus Henderson B-BBB CLO ETF reflects the differing
creation unit sizes.  The purchase unit is 50,000 shares
and the redemption unit is 200,000 shares.

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Janus Detroit Street Trust and Shareholders of

Janus Henderson AAA CLO ETF
Janus Henderson B-BBB CLO ETF
Janus Henderson International Sustainable Equity ETF
Janus Henderson Mortgage-Backed Securities ETF
Janus Henderson Net Zero Transition Resources ETF
Janus Henderson Short Duration Income ETF
Janus Henderson Small Cap Growth Alpha ETF
Janus Henderson Small/Mid Cap Growth Alpha ETF
Janus Henderson Sustainable & Impact Core Bond ETF
Janus Henderson Sustainable Corporate Bond ETF
Janus Henderson U.S. Real Estate ETF
Janus Henderson U.S. Sustainable Equity ETF

In planning and performing our audits of the financial statements of Janus
Henderson AAA CLO ETF, Janus Henderson B-BBB CLO ETF, Janus Henderson
International Sustainable Equity ETF, Janus Henderson Mortgage-Backed
Securities ETF, Janus Henderson Net Zero Transition Resources ETF,
Janus Henderson Short Duration Income ETF, Janus Henderson Small Cap
Growth Alpha ETF, Janus Henderson Small/Mid Cap Growth Alpha ETF,
Janus Henderson Sustainable & Impact Core Bond ETF, Janus Henderson
Sustainable Corporate Bond ETF, Janus Henderson U.S. Real
Estate ETF, and Janus Henderson U.S. Sustainable Equity ETF
(constituting Janus Detroit Street Trust, hereafter collectively
referred to as "the Funds") as of and for the year or periods ended
October 31, 2022, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), we
considered the Funds' internal control over financial reporting,
including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with the requirements
of Form N-CEN, but not for the purpose of expressing an opinion on the
effectiveness of the Funds' internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the
Funds' internal control over financial reporting.

The management of the Funds is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of controls. A company's
internal control over financial reporting is a process designed to provide
reasonable assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. A company's internal control
over financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements
in accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in accordance
with authorizations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of a
company's assetsthat could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to
the risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of deficiencies,
in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the
company's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Funds' internal control over financial
reporting was for the limited purpose described in the first paragraph
and would not necessarily disclose all deficiencies in internal control
over financial reporting that might be material weaknesses under standards
established by the PCAOB. However, we noted no deficiencies in the Funds'
internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be a material
weakness as defined above as of October 31, 2022.

This report is intended solely for the information and use of the
Board of Trustees of Janus Detroit Street Trust and the Securities
and Exchange Commission and is not intended to be and should not be
used by anyone other than these specified parties.

/s/PricewaterhouseCoopers LLP
Denver, Colorado
December 16, 2022