Correspondence 0001104659-25-016366 from JANUS HENDERSON GROUP PLC (JHG) (CIK 0001274173) (JHG)
JANUS HENDERSON GROUP PLC (JHG) (CIK 0001274173)
Date: Feb. 24, 2025 · CIK: 0001274173 · Accession: 0001104659-25-016366
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File numbers found in text: 333-283305
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CORRESP
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JANUS HENDERSON GROUP PLC
201 Bishopsgate
London, United Kingdom
EC2M3AE
JANUS HENDERSON US (HOLDINGS) INC.
151 Detroit Street
Denver, CO 80206
February 24, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Robert Arzonetti
Susan Block
Re: Janus Henderson Group plc
Janus Henderson US (Holdings) Inc.
Registration Statement on Form S-4, as amended
File Nos. 333-283305 and 333-283305-01
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Janus Henderson Group plc and Janus Henderson US (Holdings) Inc. (together, the “Registrants”) hereby respectfully
request acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST
on February 25, 2025, or as soon as thereafter practicable.
We request that we be notified of such effectiveness by a telephone
call to Laura A. Kaufmann Belkhayat, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP, the Registrants’ counsel, at
(212) 735-2439, and that such effectiveness also be confirmed in writing.
Very truly yours,
JANUS HENDERSON GROUP PLC
JANUS HENDERSON US (HOLDINGS)
INC.
By:
/s/ Berg Crawford
Name:
Berg Crawford
Title:
Chief Accounting Officer
cc: Skadden, Arps, Slate, Meagher & Flom LLP
[Signature Page to
SEC Acceleration Request]