<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>patriotiiaccountantreport.txt
<TEXT>
INDEPENDENT  AUDITORS'  REPORT To the Trustees and  Shareholders of John Hancock
Patriot  Premium  Dividend Fund II: In planning and  performing our audit of the
financial  statements  of John Hancock  Patriot  Premium  Dividend  Fund II (the
"Fund") for the year ended  October 31, 2001 (on which we have issued our report
dated December 7, 2001), we considered its internal  control,  including control
activities  for  safeguarding  securities,  in order to  determine  our auditing
procedures for the purpose of expressing our opinion on the financial statements
and to comply with the  requirements of Form N-SAR and not to provide  assurance
on the Fund's  internal  control.  The management of the Fund is responsible for
establishing   and   maintaining    internal   control.   In   fulfilling   this
responsibility, estimates and judgments by management are required to assess the
expected  benefits and related costs of controls.  Generally,  controls that are
relevant to an audit  pertain to the entity's  objective of preparing  financial
statements for external  purposes that are fairly  presented in conformity  with
accounting principles generally accepted in the United States of America.  Those
controls  include the safeguarding of assets against  unauthorized  acquisition,
use or  disposition.  Because of inherent  limitations in any internal  control,
misstatements  due to  error or  fraud  may  occur  and not be  detected.  Also,
projections of any evaluation of internal  control to future periods are subject
to the risk that the internal control may become  inadequate  because of changes
in conditions or that the degree of compliance  with policies or procedures  may
deteriorate.  Our  consideration  of  the  Fund's  internal  control  would  not
necessarily  disclose  all  matters in internal  control  that might be material
weaknesses  under standards  established by the American  Institute of Certified
Public  Accountants.  A material  weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a
relatively  low level the risk  that  misstatements  caused by error or fraud in
amounts  that would be material in relation to the  financial  statements  being
audited may occur and not be detected within a timely period by employees in the
normal course of  performing  their  assigned  functions.  However,  we noted no
matters  involving  the Fund's  internal  control and its  operation,  including
controls for safeguarding securities, that we consider to be material weaknesses
as defined above as of October 31, 2001.  This report is intended solely for the
information and use of management, the Trustees and Shareholders of John Hancock
Patriot Premium Dividend Fund II, 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 December 7, 2001



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</DOCUMENT>
