0001144204-12-006649.txt : 20120420 0001144204-12-006649.hdr.sgml : 20120420 20120208163523 ACCESSION NUMBER: 0001144204-12-006649 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Janus Resources, Inc. CENTRAL INDEX KEY: 0001016708 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 980170247 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 430 PARK AVE. STREET 2: SUITE 702 CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 212-246-3030 MAIL ADDRESS: STREET 1: 430 PARK AVE. STREET 2: SUITE 702 CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: ENTHEOS TECHNOLOGIES INC DATE OF NAME CHANGE: 20001002 FORMER COMPANY: FORMER CONFORMED NAME: WHATSONLINE COM INC DATE OF NAME CHANGE: 19990722 FORMER COMPANY: FORMER CONFORMED NAME: FAR WEST RESOURCES INC DATE OF NAME CHANGE: 19980112 CORRESP 1 filename1.htm

Sierchio & Company, LLP

New York City

Chatham Center

Please Reply to: Joseph Sierchio

Telephone: (212) 246-3030

E-mail: jsierchio@usandseclaw.com

February 8, 2012

Via EDGAR

H. Roger Schwall

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

Washington, DC 2054

Re:	Janus Resources, Inc. (the “Company”)
	Form 10-K for Fiscal Year Ended December 31, 2010
	Filed March 30, 2011 (the “Form 10-K”)
	File No. 0-30156

Dear Mr. Schwall,

We serve as counsel to the Company and have been requested to respond to the comment letter the Company received from the U.S. Securities and Exchange Commission the dated December 29, 2011 (the “Comment Letter”), regarding the Form 10-K. Please be advised that the Company will file a complete response to the Comment Letter by February 17, 2012

Should you wish to further discuss this matter please don’t hesitate to contact me at (212) 246-3030.

Sincerely,

/s/ Joseph Sierchio