Subject: File No. 3-11590
From: Neil B Sanders

June 18, 2007

My Janus investments (Mercury and Worldwide) were in Individual Retirement Accounts (IRAs). I have since transferred money from both of these accounts to other Janus Funds - still remaining in the IRA.

Will the money I am due be credited to one of my existing IRA accounts so the money is returned to my IRA rather than sending me a check for what I am due? This would avoid incurring a premature income tax liability.

If I am to receive a check for what I am due, will the amount be uplifted to cover any income tax liability.

I would argue that the money be returned to one of my IRA accounts, since I never removed the money from under the IRA umbrella - this was, in effect, done by one of the "bad guys".

If I am to receive what is due me by check without an income tax liability uplift, can you tell me who I can sue for my loss - represented by my premature income tax liability.

Neil Sanders