<SEC-DOCUMENT>0001145549-22-015510.txt : 20220311
<SEC-HEADER>0001145549-22-015510.hdr.sgml : 20220311
<ACCEPTANCE-DATETIME>20220311152757
ACCESSION NUMBER:		0001145549-22-015510
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220311
DATE AS OF CHANGE:		20220311
EFFECTIVENESS DATE:		20220311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHN HANCOCK FINANCIAL OPPORTUNITIES FUND
		CENTRAL INDEX KEY:			0000925683
		IRS NUMBER:				043241844
		STATE OF INCORPORATION:			MA

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08568
		FILM NUMBER:		22732887

	BUSINESS ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK INVESTMENT MANAGEMENT
		STREET 2:		200 BERKELEY STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		617-663-3000

	MAIL ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK INVESTMENT MANAGEMENT
		STREET 2:		200 BERKELEY STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JOHN HANCOCK BANK & THRIFT OPPORTUNITY FUND
		DATE OF NAME CHANGE:	20110214

	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>
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        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <securityLendings>
          <securityLending>
            <securitiesAgentName>State Street Bank and Trust Company</securitiesAgentName>
            <securitiesAgentLei>571474TGEMMWANRLN572</securitiesAgentLei>
            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
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                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A"/>
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        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 23c-1 (17 CFR 270.23c-1)</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
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        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>John Hancock Investment Management LLC</investmentAdviserName>
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          </investmentAdviser>
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          <subAdviser>
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            <isSubAdviserHired>N</isSubAdviserHired>
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        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>Computershare Inc</transferAgentName>
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            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Refinitiv</pricingServiceName>
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            <pricingServiceCountry>CA</pricingServiceCountry>
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          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Services</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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          <pricingService>
            <pricingServiceName>Pricing Direct</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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          <pricingService>
            <pricingServiceName>IHS Markit</pricingServiceName>
            <pricingServiceLei>N/A</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
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          <pricingService>
            <pricingServiceName>Bloomberg LP</pricingServiceName>
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            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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          <custodian>
            <custodianName>STATE STREET TRUST COMPANY CANADA</custodianName>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>BNP Paribas Securities Services, S.C.A.</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
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          <shareholderServicingAgent>
            <shareholderServiceAgentName>Computershare Shareowner Services, LLC</shareholderServiceAgentName>
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            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
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          <admin>
            <adminName>John Hancock Investment Management LLC</adminName>
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        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>John Hancock Investment Management Distributors LLC</brokerDealerName>
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          </broker>
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          <broker>
            <brokerName>Merrill Lynch, Pierce, Fenner &amp; Smith Incorporated</brokerName>
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        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
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    <closedEndManagementInvestment>
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        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Common shares</securityClassTitle>
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      <isRightsOffering>N</isRightsOffering>
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      <isRepurchaseSecurity>N</isRepurchaseSecurity>
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      <isDividendsInArrears>N</isDividendsInArrears>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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    <signature registrantSignedName="John Hancock Financial Opportunities Fund" signedDate="2022-03-11" signature="Salvatore Schiavone" title="Treasurer"/>
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</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>bto.htm
<TEXT>
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        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12.5pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Report<font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Independent Registered</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Public</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Accounting</font><font style="letter-spacing: -0.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Firm</font>&#160;</p>
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        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">To<font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the Board</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Trustees and Shareholders</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of John</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Hancock</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Financial</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Opportunities</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:13pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In planning and performing our audit of the financial statements of John Hancock Financial Opportunities<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund (the &ldquo;Fund&rdquo;) as of and for the year ended December 31, 2021, in accordance with the standards of the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund&rsquo;s internal</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">control over financial reporting, including controls over safeguarding securities, as a basis for designing our</font><font style="letter-spacing: -2.35pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">auditing procedures for the purpose of expressing our opinion on the financial statements and to comply</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effectiveness of the Fund&rsquo;s internal control over financial reporting. Accordingly, we do not express an</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">opinion</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">on</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effectiveness</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund's</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal control</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting.</font>&#160;</p>
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        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The<font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">management</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">is</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">responsible</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">for</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">establishing</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">maintaining</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effective</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">control</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: -2.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial reporting. In fulfilling this responsibility, estimates and judgments by management are required</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to assess the expected benefits and related costs of controls. A company&rsquo;s internal control over financial</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting is a process designed to provide reasonable assurance regarding the reliability of financial</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting and the preparation of financial statements for external purposes in accordance with generally</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">accepted accounting principles. A company&rsquo;s internal control over financial reporting includes those</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">assurance that transactions are recorded as necessary to permit preparation of financial statements in</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">accordance with generally accepted accounting principles, and that receipts and expenditures of the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">company are being made only in accordance with authorizations of management and directors of the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">acquisition, use or disposition of a company&rsquo;s assets that could have a material effect on the financial</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">statements.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">misstatements.</font><font style="letter-spacing: -0.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Also,</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">projections</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">any</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">evaluation</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effectiveness</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">future</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">periods</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">are</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">subject</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">risk</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">that controls may become inadequate because of changes in conditions, or that the degree of compliance</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">with</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">policies</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">or</font><font style="letter-spacing: 0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">procedures</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">may</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">deteriorate.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A deficiency in internal control over financial reporting exists when the design or operation of a control<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">does not allow management or employees, in the normal course of performing their assigned functions, to</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of</font><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">material misstatement of the company&rsquo;s annual or interim financial statements will not be prevented or</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">detected on</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">a</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">timely</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">basis.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Fund&rsquo;s internal control over financial reporting was for the limited purpose<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">described</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">in</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">first</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">paragraph</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">would</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">not</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">necessarily</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">disclose</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">all</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">deficiencies</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">in</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">control</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">that</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">might</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">be</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">material weaknesses</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">under</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">standards</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">established</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">by</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: 0.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">PCAOB.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:13pt;">&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:13pt;"><font style="font-family: Georgia; font-size: 10pt;">However, we noted no deficiencies in the Fund&rsquo;s internal control over financial reporting and its operation,</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -2.3pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">including controls over safeguarding securities, that we consider to be material weaknesses as defined</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">above</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.1pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">as</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">of December</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">31,</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">2021.</font><font style="font-family: Georgia; font-size: 10pt;">&#160;</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">This report is intended solely for the information and use of the Board of Trustees of John Hancock<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Financial</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Opportunities</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund</font><font style="letter-spacing: 0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Securities</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Exchange</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Commission</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">is</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">not</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">intended</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">be</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -2.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">should</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">not</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">be</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">used by</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">anyone</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">other</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">than</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">these</font><font style="letter-spacing: 0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">specified parties.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:3.5pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; letter-spacing:-0.05pt;font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/ PricewaterhouseCoopers LLP&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; letter-spacing:-0.05pt;font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Boston, <font style="font-family: Georgia;">Massachusetts</font><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">February<font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">9, 2022</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:''; font-style:italic;font-size:9pt;font-family:'Georgia';font-weight:normal;text-transform:none;font-variant: normal;">PricewaterhouseCoopers<font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">LLP,</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">101</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Seaport</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Boulevard,</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Suite</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">500,</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Boston,</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">MA</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">02210</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman; font-style:italic;font-size:9pt;font-family:'Georgia';font-weight:normal;text-transform:none;font-variant: normal;">&#160;&#160;</p>
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