<SEC-DOCUMENT>0000928816-12-001747.txt : 20121108
<SEC-HEADER>0000928816-12-001747.hdr.sgml : 20121108
<ACCEPTANCE-DATETIME>20121108144034
ACCESSION NUMBER:		0000928816-12-001747
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20111031
FILED AS OF DATE:		20121108
DATE AS OF CHANGE:		20121108
EFFECTIVENESS DATE:		20121108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHN HANCOCK BANK & THRIFT OPPORTUNITY FUND
		CENTRAL INDEX KEY:			0000925683
		IRS NUMBER:				043241844
		STATE OF INCORPORATION:			MA

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08568
		FILM NUMBER:		121189642

	BUSINESS ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK FUNDS
		STREET 2:		601 CONGRESS STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210
		BUSINESS PHONE:		617-663-3000

	MAIL ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK FUNDS
		STREET 2:		601 CONGRESS STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HANCOCK JOHN BANK & THRIFT OPPORTUNITY FUND
		DATE OF NAME CHANGE:	19940728

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HANCOCK JOHN REGIONAL BANK & THRIFT FUND
		DATE OF NAME CHANGE:	19940620
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>amendedbto102512.fil
<DESCRIPTION>JOHN HANCOCK BANK AND THRIFT OPPORTUNITY FUND
<TEXT>
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000 B000000 10/31/2011
000 C000000 0000925683
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001 A000000 JOHN HANCOCK BANK AND THRIFT OPPORTUNITY FUND
001 B000000 811-8568
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002 A000000 601 CONGRESS STREET
002 B000000 BOSTON
002 C000000 MA
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SIGNATURE   SALVATORE SCHIAVONE
TITLE       TREASURER
This Form N-SAR B is updated for the inclusion of the Independent Registered Public Accountant's Name and location, as shown in Exhibit EX-99-77B ACCT LTR

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b_bankthriftnsarlet77b.htm
<DESCRIPTION>ACCOUNTANT'S LETTER
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   <TD noWrap align=center><B><FONT size=2 face=sans-serif>Report of Independent Registered Public Accounting Firm</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>To the Board of Trustees and Shareholders of John Hancock Bank and Thrift Opportunity Fund:</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>In planning and performing our audits of the financial statements of John Hancock Bank and Thrift Opportunity Fund (the &#8220;Fund&#8221;) as of and for the year ended October 31, 2011, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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 do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>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&#8217;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&#8217;s assets that could have a material effect on the financial statements.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>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.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>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 the Fund's annual or interim financial statements will not be prevented or detected on a timely basis.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=sans-serif>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 over financial reporting that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and their operation, including controls over safeguarding securities that we consider to be material weaknesses as defined above as of October 31, 2011.</FONT></P></DIV>

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<FONT size=2 face="sans-serif">This report is intended solely for the information and use of management and the Board of Trustees of John Hancock Bank and Thrift Opportunity Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</FONT></P>
<P style="text-align: left;"><FONT STYLE="font: x-small sans-serif">/s/ PricewaterhouseCoopers LLP</FONT><BR>
<FONT STYLE="font: x-small sans-serif">Boston, Massachusetts</FONT></P>

<P STYLE="text-align: left"><FONT STYLE="font: x-small sans-serif">December 22, 2011</FONT><BR>
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