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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

Date
June 1, 2026
Author
By
Form
CORRESP
Company
Janus Living, Inc.

Letter

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.

Show Raw Text
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 ]