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.