INTERNAL CONTROL RPT 10 NCEN_4961146377121434.txt 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