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
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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 ]