<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>5
<FILENAME>consent.txt
<DESCRIPTION>CONSENT FROM AUDITOR
<TEXT>

Deloitte                                                   Deloitte & Touche LLP
                                                           200 Berkeley St
                                                           Boston, MA 02116
                                                           USA

                                                           Tel: 1(617)437-2000
                                                           Fax: 1(617)437-2111
                                                           www.deloitte.com

December 29, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Dear Sirs:

We have read the  comments  contained  in Sub-Item 77k of Form N-SAR of the John
Hancock  Bank  and  Thrift  Opportunity  Fund  dated  December  29,  2005 and we
agreewith the statements made therein.

Very truly yours,





DELOITTE & TOUCHE LLP



                                                        Member of
                                                        Deloitte Touche Tohmatsu
</TEXT>
</DOCUMENT>
