Subject: File No. 3-11590
From: Jianlei D Xu

June 21, 2007

I just read Janus' Distribution Plan. As an individual investor, I am not able to do anything except waiting for the result. I am a victim of this issue. I owned Janus Mercury during that period of time. Here I just have a question. Is another fund Janus Olympus included in this plan? Janus Olympus is of the sample fund family with Janus Mercury (And I remember it was under the same manager). And recently Janus merged this fund to another fund. Because I owned Janus Olympus also in about the same period as Janus Mercury, I just want to confirm with you Janus Olympus has also been investigated, and the merge of this fund to another fund should not affect the investigation. Maybe I am asking a stupid question. I just want to confirm with you.

Thank you very much for finding this problem with Janus and thank you for all your efforts on investigate this issue to make the distribution plan become true.

Jianlei Xu