<SEC-DOCUMENT>0001104659-24-128465.txt : 20250326
<SEC-HEADER>0001104659-24-128465.hdr.sgml : 20250326
<ACCEPTANCE-DATETIME>20241213163614
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-128465
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JANUS HENDERSON GROUP PLC
		CENTRAL INDEX KEY:			0001274173
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		ORGANIZATION NAME:           	02 Finance
		EIN:				000000000
		STATE OF INCORPORATION:			Y9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		201 BISHOPSGATE
		CITY:			LONDON
		STATE:			X0
		ZIP:			EC2M 3AE
		BUSINESS PHONE:		442078181818

	MAIL ADDRESS:	
		STREET 1:		201 BISHOPSGATE
		CITY:			LONDON
		STATE:			X0
		ZIP:			EC2M 3AE

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HENDERSON GROUP PLC
		DATE OF NAME CHANGE:	20050511

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HHG PLC
		DATE OF NAME CHANGE:	20031223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Janus Henderson US (Holdings) Inc.
		CENTRAL INDEX KEY:			0002043380
		ORGANIZATION NAME:           	
		EIN:				431804048
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		151 DETROIT STREET
		CITY:			DENVER
		STATE:			CO
		ZIP:			80206
		BUSINESS PHONE:		13033364529

	MAIL ADDRESS:	
		STREET 1:		151 DETROIT STREET
		CITY:			DENVER
		STATE:			CO
		ZIP:			80206
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>JANUS HENDERSON GROUP
PLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">201 Bishopsgate</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">London, United Kingdom</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">EC2M3AE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>JANUS HENDERSON US (HOLDINGS)
INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">151 Detroit Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Denver, CO 80206</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">December 13, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 10%"></TD><TD STYLE="width: 5%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Re:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Janus
                                            Henderson Group plc</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Janus Henderson US (Holdings) Inc.</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Registration Statement filed on Form&nbsp;S-4</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">File No.&nbsp;333-283305</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Filed
                                            </FONT>November&nbsp;18, 2024</TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Janus
Henderson US (Holdings) Inc. (the &ldquo;<U>Issuer</U>&rdquo;) and Janus Henderson Group plc, as guarantor, are registering an exchange
offer (the &ldquo;<U>Exchange Offer</U>&rdquo;) of up to $400,000,000 aggregate principal amount of the Issuer&rsquo;s 5.450% Senior
Notes due 2034 (the &ldquo;<U>Restricted Notes</U>&rdquo;) for the like aggregate principal amount of the Issuer&rsquo;s </FONT>5.450%
Senior Notes due 2034 (the &ldquo;<U>Exchange Notes</U>&rdquo;) pursuant to the above referenced Registration Statement in reliance on
the position of the Staff of the Securities and Exchange Commission (the &ldquo;<U>Staff</U>&rdquo;) enunciated in <I>Exxon Capital Holdings
Corp.</I>, SEC No-Action Letter (available April&nbsp;13, 1988) (hereinafter, <I>Exxon Capital Holdings</I>), <I>Morgan Stanley&nbsp;&amp;
Co. Inc.</I>, SEC No-Action Letter (available June&nbsp;5, 1991) and <I>Shearman&nbsp;&amp; Sterling</I>, SEC No-Action Letter (available
July&nbsp;2, 1993). The Issuer represents as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.</FONT></TD><TD>The
                                            Issuer has not entered into any arrangement or understanding with any person who will receive
                                            the Exchange Notes to distribute those securities following completion of the Exchange Offer.
                                            To the best of the Issuer&rsquo;s information and belief, each person participating in the
                                            Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and will
                                            not participate in the Exchange Offer with a view to distribute the Exchange Notes to be
                                            received in the Exchange Offer. In this regard, the Issuer will make each person participating
                                            in the Exchange Offer aware (through the prospectus for the Exchange Offer or otherwise)
                                            that if such person is participating in the Exchange Offer for the purpose of distributing
                                            the Exchange Notes, such person (i)&nbsp;cannot rely on the Staff position enunciated in
                                            <I>Exxon Capital Holdings </I>or interpretive letters to similar effect and (ii)&nbsp;must
                                            comply with registration and prospectus delivery requirements of the Securities Act of 1933,
                                            as amended (the &ldquo;<U>Securities Act</U>&rdquo;), in connection with a secondary resale
                                            transaction, and be identified as an underwriter in the prospectus.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.</FONT></TD><TD>The
                                            Issuer acknowledges that such a secondary resale transaction by such person participating
                                            in the Exchange Offer for the purpose of distributing the Exchange Notes should be covered
                                            by an effective registration statement containing the selling securityholder information
                                            required by Item 507 of Regulation S-K under the Securities Act.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.</FONT></TD><TD>The
                                            Issuer will include in the prospectus for the Exchange Offer (a)&nbsp;an acknowledgement
                                            that such participant does not intend to engage in a distribution of the Exchange Notes and
                                            (b)&nbsp;an acknowledgement for each person that is a broker-dealer exchanging Restricted
                                            Notes acquired for its own account as a result of market-making activities or other trading
                                            activities, that such person will satisfy any prospectus delivery requirements in connection
                                            with any resale of such Exchange Notes, and a statement to the effect that by so acknowledging
                                            and by delivering a prospectus, such broker-dealer will not be deemed to admit that it is
                                            an &ldquo;underwriter&rdquo; within the meaning of the Securities Act.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any further questions or comments
or desire further information in respect of the Registration Statement, please do not hesitate to contact Laura A. Kaufmann Belkhayat,&nbsp;Esq.
of Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP, our legal counsel, at (212) 735-2439.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: justify">Very truly yours,</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: justify"><B>JANUS HENDERSON GROUP PLC</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: justify"><B>JANUS HENDERSON US (HOLDINGS) INC.</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: justify; width: 5%">By:</TD>
                                        <TD STYLE="border-bottom: Black 1pt solid; text-align: justify; width: 45%">/s/ Berg Crawford</TD></TR>

<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Name:</TD>
                                        <TD STYLE="text-align: justify">Berg Crawford</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Title:</TD>
                                        <TD STYLE="text-align: justify">Chief Accounting Officer</TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-indent: 0.5in">&nbsp;</P>

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<TD STYLE="width: 5%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD><TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 10pt">Skadden,
                                            Arps, Slate, Meagher&nbsp;&amp; Flom LLP</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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