June 24, 2004

December 12, 2014

EDGAR

United States Securities and

Exchange Commission

Judiciary Plaza

100 F Street, N.E.

Washington, D.C. 20549

Re:

Form N-CSR

John Hancock Financial Opportunities Fund (the “Registrant”)

File Nos. 811-8568

Ladies and Gentlemen:

Enclosed herewith for filing pursuant to the Investment Company Act of 1940 and the Securities Exchange Act of 1934 is the Registrant’s Form N-CSR filing for the period ending October 31, 2014.

If you have any questions or comments regarding this filing, please contact the undersigned at (617) 663-4497.


	Sincerely,


	/s/ Salvatore Schiavone
	Salvatore Schiavone
	Treasurer