Subject: File No. 3-11590
From: Brian Carey

December 19, 2007

What is the world could be taking so long in getting the claim distributions out to the wronged mutual fund shareholders of Janus?

Iím not certain which has been more of an injustice in this matter; the original price manipulation issue or the incompetent manner in which the SEC and Janus have worked to delay the settlement payments.

I am writing my congressman about this today.

This is a pathetic job of oversight and governance on behalf of the SEC. I know that the folks at Janus are incompetent; I didnít know that the SEC was in the same shape. And frankly, tax payers in this country deserve much better!!!

Brian Carey

(A screwed and unhappy shareholder of the Janus Enterprise Fund).