COVER 2 filename2.txt [Janus letterhead] March 1, 2010 EDGAR Operations Branch Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, DC 20549-0505 Re: JANUS INVESTMENT FUND (the "Registrant") 1933 Act File No. 002-34393 1940 Act File No. 811-01879 Dear Sir or Madam: On behalf of the Registrant, enclosed please find soliciting material pursuant to Rule 14a-12 relating to the preliminary proxy statement filed with the Securities and Exchange Commission on February 26, 2010. 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, Esq. Legal Counsel Enclosure (via EDGAR only) cc: Rodney A. DeWalt, Esq. Stephanie Grauerholz-Lofton, Esq. Larry Greene, Esq. Donna Brungardt