<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>nsar.txt
<DESCRIPTION>ACCOUNTANTS LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees and  Shareholders of John Hancock Patriot Premium  Dividend Fund
II: In planning and  performing  our audits of the financial  statements of John
Hancock Patriot Premium Dividend Fund II (the "Fund") for the year ended October
31,  2004 (on which we have  issued our report  dated  December  15,  2004),  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 of the Public Company Accounting Oversight Board (United States). 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, 2004. 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
December 15, 2004

</TEXT>
</DOCUMENT>
