INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of Janus Henderson Small Cap Growth
Alpha ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
Janus Henderson Small Cap Growth Alpha ETF (one of
the funds constituting Janus Detroit Street Trust,
referred to hereafter as the "Fund") as of October 31,
2018, the related statement of operations for the year
ended October 31, 2018, the statements of changes in net
assets for each of the two years in the period ended
October 31, 2018, including the related notes, and the
financial highlights for each of the two years in the
period ended October 31, 2018 and for the period
February 23, 2016 (commencement date) through
October 31, 2016 (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets for each of the two years in the
period ended October 31, 2018 and the financial
highlights for each of the two years in the period ended
October 31, 2018 and for the period February 23, 2016
(commencement date) through October 31, 2016 in
conformity with accounting principles generally accepted
in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the
accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian and
transfer agent. We believe that our audits provide a
reasonable basis for our opinion.


 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of Janus Henderson Short Duration
Income ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
Janus Henderson Short Duration Income ETF (one of
the funds constituting Janus Detroit Street Trust,
referred to hereafter as the "Fund") as of October 31,
2018, the related statement of operations for the year
ended October 31, 2018, the statements of changes in net
assets and the financial highlights for the year ended
October 31, 2018 and for the period November 16, 2016
(commencement date) through October 31, 2017,
including the related notes (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets and the financial highlights for
the year ended October 31, 2018 and for the period
November 16, 2016 (commencement date) through
October 31, 2017 in conformity with accounting
principles generally accepted in the United States of
America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating
the accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian and
brokers; when replies were not received from brokers,
we performed other auditing procedures. We believe that
our audits provide a reasonable basis for our opinion.

 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of The Obesity ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
The Obesity ETF (one of the funds constituting Janus
Detroit Street Trust, referred to hereafter as the "Fund")
as of October 31, 2018, the related statement of
operations for the year ended October 31, 2018, the
statements of changes in net assets for each of the two
years in the period ended October 31, 2018, including the
related notes, and the financial highlights for each of the
two years in the period ended October 31, 2018 and for
the period June 8, 2016 (commencement date) through
October 31, 2016 (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets for each of the two years in the
period ended October 31, 2018 and the financial
highlights for each of the two years in the period ended
October 31, 2018 and for the period June 8, 2016
(commencement date) through October 31, 2016 in
conformity with accounting principles generally accepted
in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating
the accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian, transfer
agent, and brokers; when replies were not received from
brokers, we performed other auditing procedures. We
believe that our audits provide a reasonable basis for our
opinion.


 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit
Street Trust and Shareholders of Janus
Henderson Small/Mid Cap Growth Alpha ETF:
Opinion on the Financial Statements
We have audited the accompanying statement
of assets and liabilities, including the schedule
of investments, of Janus Henderson Small/Mid
Cap Growth Alpha ETF (one of the funds
constituting Janus Detroit Street Trust,
referred to hereafter as the "Fund") as of
October 31, 2018, the related statement of
operations for the year ended October 31, 2018,
the statements of changes in net assets for each
of the two years in the period ended October
31, 2018, including the related notes, and the
financial highlights for each of the two years in
the period ended October 31, 2018 and for the
period February 23, 2016 (commencement
date) through October 31, 2016 (collectively
referred to as the "financial statements"). In
our opinion, the financial statements present
fairly, in all material respects, the financial
position of the Fund as of October 31, 2018, the
results of its operations for the year then
ended, the changes in its net assets for each of
the two years in the period ended October 31,
2018 and the financial highlights for each of
the two years in the period ended October 31,
2018 and for the period February 23, 2016
(commencement date) through October 31,
2016 in conformity with accounting principles
generally accepted in the United States of
America.
Basis for Opinion
These financial statements are the
responsibility of the Fund's management. Our
responsibility is to express an opinion on the
Fund's financial statements based on our
audits. We are a public accounting firm
registered with the Public Company
Accounting Oversight Board (United States)
("PCAOB") and are required to be independent
with respect to the Fund in accordance with the
U.S. federal securities laws and the applicable
rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits of these financial
statements in accordance with the standards of
the PCAOB. Those standards require that we
plan and perform the audit to obtain
reasonable assurance about whether the
financial statements are free of material
misstatement, whether due to error or fraud.
Our audits included performing procedures to
assess the risks of material misstatement of the
financial statements, whether due to error or
fraud, and performing procedures that respond
to those risks. Such procedures included
examining, on a test basis, evidence regarding
the amounts and disclosures in the financial
statements. Our audits also included evaluating
the accounting principles used and significant
estimates made by management, as well as
evaluating the overall presentation of the
financial statements. Our procedures included
confirmation of securities owned as of October
31, 2018 by correspondence with the custodian
and transfer agent. We believe that our audits
provide a reasonable basis for our opinion.

 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of The Long-Term Care ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
The Long-Term Care ETF (one of the funds constituting
Janus Detroit Street Trust, referred to hereafter as the
"Fund") as of October 31, 2018, the related statement of
operations for the year ended October 31, 2018, the
statements of changes in net assets for each of the two
years in the period ended October 31, 2018, including the
related notes, and the financial highlights for each of the
two years in the period ended October 31, 2018 and for
the period June 8, 2016 (commencement date) through
October 31, 2016 (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets for each of the two years in the
period ended October 31, 2018 and the financial
highlights for each of the two years in the period ended
October 31, 2018 and for the period June 8, 2016
(commencement date) through October 31, 2016 in
conformity with accounting principles generally accepted
in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating
the accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian and
brokers; when replies were not received from brokers,
we performed other auditing procedures. We believe that
our audits provide a reasonable basis for our opinion.

 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of The Organics ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
The Organics ETF (one of the funds constituting Janus
Detroit Street Trust, referred to hereafter as the "Fund")
as of October 31, 2018, the related statement of
operations for the year ended October 31, 2018, the
statements of changes in net assets for each of the two
years in the period ended October 31, 2018, including the
related notes, and the financial highlights for each of the
two years in the period ended October 31, 2018 and for
the period June 8, 2016 (commencement date) through
October 31, 2016 (collectively referred to as the
"financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the
financial position of the Fund as of October 31, 2018, the
results of its operations for the year then ended, the
changes in its net assets for each of the two years in the
period ended October 31, 2018 and the financial
highlights for each of the two years in the period ended
October 31, 2018 and for the period June 8, 2016
(commencement date) through October 31, 2016 in
conformity with accounting principles generally accepted
in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audits of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audits included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the
accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian, transfer
agent, and brokers; when replies were not received from
brokers, we performed other auditing procedures. We
believe that our audits provide a reasonable basis for our
opinion.


 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of
Janus Henderson Mortgage-Backed Securities ETF
The Long-Term Care ETF
Janus Henderson Short Duration Income ETF
The Obesity ETF
Janus Henderson Small Cap Growth Alpha ETF
Janus Henderson Small/Mid Cap Growth Alpha ETF
The Organics ETF
In planning and performing our audits of the financial
statements of Janus Henderson Mortgage-Backed
Securities ETF, Janus Henderson Short Duration
Income ETF, Janus Henderson Small Cap Growth Alpha
ETF, Janus Henderson Small/Mid Cap Growth Alpha
ETF, The Long-Term Care ETF, The Obesity ETF, and
The Organics ETF (constituting Janus Detroit Street
Trust, hereafter collectively referred to as "the Funds")
as of and for the year or period ended October 31, 2018,
in accordance with the standards of the Public Company
Accounting Oversight Board (United States) ("PCAOB"),
we considered the Funds' internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the Funds'
internal control over financial reporting. Accordingly, we
do not express an opinion on the effectiveness of the
Funds' internal control over financial reporting.
The management of the Funds is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required
to assess the expected benefits and related costs of
controls. A company's internal control over financial
reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial statements for external
purposes in accordance with generally accepted
accounting principles. A company's internal control over
financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of
the company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in accordance with
generally accepted accounting principles, and that
receipts and expenditures of the company are being
made only in accordance with authorizations of
management and directors of the company; and (3)
provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use or
disposition of a company's assets that could have a
material effect on the financial statements.
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.
A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course
of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A material
weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material
misstatement of the company's annual or interim
financial statements will not be prevented or detected on
a timely basis.
Our consideration of the Funds' internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial reporting
that might be material weaknesses under standards
established by the PCAOB. However, we noted no
deficiencies in the Funds' internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be a
material weakness as defined above as of October 31,
2018.
This report is intended solely for the information and use
of the Board of Trustees of Janus Detroit Street Trust
and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.

/s/ PricewaterhouseCoopers LLP,
Denver, Colorado
December 20, 2018

INTERNAL CONTROL RPT

 Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of Janus Detroit Street Trust
and Shareholders of Janus Henderson Mortgage-Backed
Securities ETF:
Opinion on the Financial Statements
We have audited the accompanying statement of assets
and liabilities, including the schedule of investments, of
Janus Henderson Mortgage-Backed Securities ETF (one
of the funds constituting Janus Detroit Street Trust,
referred to hereafter as the "Fund") as of October 31,
2018, the related statements of operations and changes
in net assets, including the related notes, and the
financial highlights for the period September 12, 2018
(commencement of operations) through October 31,
2018 (collectively referred to as the "financial
statements"). In our opinion, the financial statements
present fairly, in all material respects, the financial
position of the Fund as of October 31, 2018, the results of
its operations, changes in its net assets, and the financial
highlights for the period September 12, 2018
(commencement of operations) through October 31,
2018 in conformity with accounting principles generally
accepted in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the
Fund's management. Our responsibility is to express an
opinion on the Fund's financial statements based on our
audit. We are a public accounting firm registered with
the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be
independent with respect to the Fund in accordance with
the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange
Commission and the PCAOB.
We conducted our audit of these financial statements in
accordance with the standards of the PCAOB. Those
standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether
due to error or fraud.
Our audit included performing procedures to assess the
risks of material misstatement of the financial
statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the
financial statements. Our audit also included evaluating
the accounting principles used and significant estimates
made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures
included confirmation of securities owned as of October
31, 2018 by correspondence with the custodian and
brokers; when replies were not received from brokers,
we performed other auditing procedures. We believe that
our audit provides a reasonable basis for our opinion.


 Denver, Colorado
December 20, 2018
We have served as the auditor of one or more
investment companies in Janus Henderson Funds since
1990.

INTERNAL CONTROL RPT

Mr. Jesper Nergaard
Janus Capital Management LLC
151 Detroit St
Denver, CO 80206
December 20, 2018
Enclosed are our manually signed reports dated
December 20, 2018 for use in the Certified Shareholder
Reports of Registered Management Investment
Companies on Form N-CSR relating to the financial
statements of each of the October 31, 2018 funds listed
in Appendix A (the "Funds") in the Janus Detroit Street
Trust (the "Trust").
Our manually signed reports serve to authorize the use
of our name on our reports of the Funds in the electronic
filing of the Trust's Form N-CSR with the SEC.
Very truly yours,


 PricewaterhouseCoopers LLP