Subject: File No. 3-11590
From: James D Walls

March 19, 2008

COMMENTS ON JANUS (JCM) Distribution

I have read the documents pertaining to the action against JCM. As a former invester in JCM during the time of the late trading issue, I am concerned regarding the 7 funds listed do not reflect all the harmed funds. I believe that the Janus Fund should be included in the list of funds for the calculation of distribution. I and many others took a great loss in the Janus Fund.

Regards,

J. Douglas Walls