<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>5
<FILENAME>consent.txt
<DESCRIPTION>CONSENT FROM AUDITOR
<TEXT>
Deloitte                                                Deloitte & Touche LLP
                                                        200 Berkeley St
                                                        Boston, MA 02116
                                                        USA

                                                        Tel:  1(617)437-2000
                                                        Fax:  1(617)437-2111
                                                        www.deloitte.com


December 29, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Dear Sirs:

We have read the  comments  contained  in Sub-Item 77k of Form N-SAR of the John
Hancock Bank and Thrift  Opportunity  Fund dated  December 29, 2005 and we agree
with the statements made therein.

Very truly yours,




DELOITTE & TOUCHE LLP





                                                        Member of
                                                        Deloitte Touche Tohmatsu
</TEXT>
</DOCUMENT>
