SEC Comment Letter for Janus Living, (JAN) — May 28, 2026
Janus Living, Inc.
Date: May 28, 2026 · CIK: 0002100805 · Accession: 0000000000-26-005426
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Janus Living, Inc. Draft Registration Statement on Form S-11 Submitted May 21, 2026 CIK No. 000210080 Dear Scott Brinker: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stacie Gorman at 202-551-3585 with any questions.
May 28, 2026
Scott Brinker Chief Executive Officer Janus Living, Inc. 4600 South Syracuse Street Suite 500 Denver, CO 80237
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Lewis W. Kneib, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 28, 2026 Scott Brinker Chief Executive Officer Janus Living, Inc. 4600 South Syracuse Street Suite 500 Denver, CO 80237 Re: Janus Living, Inc. Draft Registration Statement on Form S-11 Submitted May 21, 2026 CIK No. 000210080 Dear Scott Brinker: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Lewis W. Kneib, Esq. </TEXT> </DOCUMENT>