<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>HQHex77b.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Tekla Healthcare Investors

In planning and performing our audit of the financial
statements of Tekla Healthcare Investors (the "Fund")
as of and for the year ended September 30, 2017, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB),
we considered the Fund's 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-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's
internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Fund 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
fund'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 fund'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 fund; (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 fund are being made only in accordance
with authorizations of management and trustees of
the fund; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use, or disposition of a fund'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
a fund's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Fund's 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 that might be material
weaknesses under standards established by the PCAOB. However,
we noted no deficiencies in the Fund's
internal control over financial reporting and its operation,
including controls for safeguarding securities that we
consider to be a material weakness, as defined above, as of
September 30, 2017.

This report is intended solely for the information and use of
management, the Trustees of Tekla Healthcare Investors and the
Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified parties.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
November 20, 2017






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