SEC Company Response from Janus Living, (JAN) — Jun 1, 2026
Janus Living, Inc.
Date: June 1, 2026 · CIK: 0002100805 · Accession: 0001104659-26-068628
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File numbers found in text: 333-296384
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CORRESP 1 filename1.htm Janus Living, Inc. 4600 South Syracuse Street, Suite 500 Denver, CO 80237 June 1, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Howard Efron Kristina Marrone Stacie Gorman Pamela Long Re: Janus Living, Inc. Registration Statement on Form S-11, as amended (File No. 333-296384) Request for Acceleration of Effective Date To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, Janus Living, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-11 (File No. 333-296384 ) (as amended, the " Registration Statement "). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on June 2, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Lewis Kneib at (213) 891-7339. Thank you for your assistance in this matter. [ Signature page follows ] Sincerely, Janus Living, Inc. By: /s/ Scott M. Brinker Name: Scott M. Brinker Title: President and Chief Executive Officer cc: Kelvin O. Moses, Healthpeak Properties, Inc. Tracy A. Porter, Esq., Healthpeak Properties, Inc. Lewis W. Kneib, Esq. , Latham & Watkins LLP Charles K. Ruck, Esq., Latham & Watkins LLP Julian T.H. Kleindorfer, Esq., Latham & Watkins LLP Devon L. MacLaughlin, Esq., Latham & Watkins LLP Edward F. Petrosky, Esq., Sidley Austin LLP J. Gerard Cummins, Esq., Sidley Austin LLP Adam M. Gross, Esq., Sidley Austin LLP [ Signature Page to Acceleration Request ]