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SEC Company Response from Janus Living, (JAN) — Jun 1, 2026

Janus Living, Inc.
Date: June 1, 2026 · CIK: 0002100805 · Accession: 0001104659-26-068635

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File numbers found in text: 333-296384

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

Letter

June 1, 2026 Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Re: Janus Living, Inc. Registration Statement on Form S-11 File No. 333-296384

Dear Ladies and Gentlemen:

In connection with the proposed offering of the securities under the above-captioned Registration Statement on Form S-11 (the " Registration Statement ") and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), we wish to advise you that we, as representatives of the underwriters, hereby join with Janus Living, Inc.'s request that the effective date of the Registration Statement be accelerated so that the same will become effective on June 2, 2026 at 4:00 P.M., Eastern Time, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the above-referenced Registration Statement.

We, the undersigned, as representatives of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[ Signature Page Follows ]

Sincerely,
BofA Securities, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 June 1, 2026

 Division of Corporation Finance

 Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 Re: Janus Living, Inc.
Registration Statement on Form S-11
File No. 333-296384

 Dear Ladies and Gentlemen:

 In connection with the proposed offering of the securities under the
above-captioned Registration Statement on Form S-11 (the " Registration Statement ") and pursuant to Rule 461 under the
Securities Act of 1933, as amended (the " Securities Act "), we wish to advise you that we, as representatives of the
underwriters, hereby join with Janus Living, Inc.'s request that the effective date of the Registration Statement be accelerated
so that the same will become effective on June 2, 2026 at 4:00 P.M., Eastern Time, or as soon as practicable thereafter.

 Pursuant to Rule 460 under the Securities Act, we, as representatives
of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary
prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the above-referenced Registration
Statement.

 We, the undersigned, as representatives of the several underwriters,
will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 [ Signature Page Follows ]

 Sincerely,

 BofA Securities, Inc.

 J.P. Morgan Securities
 LLC

 RBC Capital Markets,
 LLC

 Wells Fargo Securities,
 LLC

 As Representatives of the several
 Underwriters

 BOFA SECURITIES, INC.

 By:
 /s/ Gray Hampton

 Name:
 Gray Hampton

 Title:
 Vice Chairman

 J.P. MORGAN SECURITIES LLC

 By:
 /s/ Grace Schlesinger

 Name:
 Grace Schlesinger

 Title:
 Vice President

 RBC Capital Markets, LLC

 By:
 /s/ Asad Kazim

 Name:
 Asad Kazim

 Title:
 Managing Director

 Group Head, U.S. Real Estate

 Wells Fargo Securities, LLC

 By:
 /s/ Rohit Mehta

 Name:
 Rohit Mehta

 Title:
 Managing Director

 [ Signature Page to UW Acceleration Request ]