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<SEC-DOCUMENT>0001010521-08-000084.txt : 20090309
<SEC-HEADER>0001010521-08-000084.hdr.sgml : 20090309
<ACCEPTANCE-DATETIME>20080208171038
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010521-08-000084
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HANCOCK JOHN INCOME SECURITIES TRUST /MA
		CENTRAL INDEX KEY:			0000759866
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK FUNDS
		STREET 2:		601 CONGRESS STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210
		BUSINESS PHONE:		617-663-3000

	MAIL ADDRESS:	
		STREET 1:		C/O JOHN HANCOCK FUNDS
		STREET 2:		601 CONGRESS STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
    <head>
        <title></title>
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    <body style="FONT-FAMILY: 'Times New Roman'" bgcolor="#ffffff">
        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><small>JOHN</small>
        <small>HANCOCK</small> <small>INCOME</small> <small>SECURITIES</small>
        <small>TRUST</small></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">601
        Congress Street</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">Boston,
        Massachusetts 02210</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">February
        8, 2008</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Mr. Brion
        R. Thompson, Esquire</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">U.S.
        Securities and Exchange Commission</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">450 Fifth
        Street, NW</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Washington,
        D.C. 20549</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><b><font size="2">VIA
        EDGAR</font></b></p>

        <div align="left">
            <table style="MARGIN-LEFT: 0pt; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 12pt" valign="top" width="48">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">Re:</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 12pt" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <u><font size="2">Proxy &ndash; Form Type PRE 14A
                        (0001010521-08-000035)</font></u></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: left">
        <u><font size="2">John Hancock Income Securities Trust (the &ldquo;Trust&rdquo;) (File No.
        811-04186) - Response to SEC comments on PRE 14A Filing made on January 28,
        2008</font></u></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 13.2pt; TEXT-ALIGN: left"><font size="2">Dear
        Mr. Thompson:</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.52in; TEXT-ALIGN: left">
        <font size="2">This letter responds to comments of the staff of the Securities and Exchange
        Commission (the &ldquo;Commission&rdquo;) transmitted orally on February 7, 2008, relating
        to the Trust&rsquo;s preliminary proxy filing which was filed with the Commission on
        January 28, 2008 (accession no. 0001010521-08-000035). The Trust&rsquo;s proxy materials
        relate to an annual meeting of shareholders of the Trust to be held on March 31, 2008. For
        the staff&rsquo;s convenience, its comments are restated below, followed by the
        Trust&rsquo;s responses. Please note that we have also included a Tandy letter as
        requested.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <b><font size="2">Information concerning Trustees</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Comment 1</font></b></u><b><font size="2">:</font></b>
        <b><font size="2">&ldquo;Interested person&rdquo; &ndash; Page 4</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">The staff
        requested that the registrant add disclosure regarding why Mr. Boyle is an interested
        person.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Response</font></b></u><b><font size="2">:</font></b>
        <i><b><font size="2">Comment Accepted.</font></b></i></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">Footnote
        disclosure has been expanded to read as follows: * &ldquo;Interested person&rdquo;, as
        defined in the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;), of
        the fund and the Adviser. Mr. Boyle is Chairman of the Adviser as well as affiliated
        Trustee of the Fund, and is compensated by the Adviser and/or its affiliates.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Comment 2</font></b></u><b><font size="2">:</font></b>
        <b><font size="2">&ldquo;Miscellaneous&rdquo; section &ndash; Page 11</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <font size="2">Description of voting requirements under &ldquo;Vote to Abstain&rdquo;
        should be adjusted to reflect the application of a 40 act majority measurement.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Response</font></b></u><b><font size="2">:</font></b>
        <i><b><font size="2">Comment Accepted.</font></b></i></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
        <font size="2">1</font></p>
        <!-- EEDocs PBStart-->

        <p style="PAGE-BREAK-BEFORE: always"></p>
        <PAGE><!-- EEDocs PBEnd-->

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">Disclosure
        has been changed to read as follows: Vote to Abstain &ndash; Considered
        &ldquo;present&rdquo; for determining whether a quorum exists &ndash; Same effect as a vote
        &ldquo;against&rdquo; the proposal.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Comment 3</font></b></u><b><font size="2">:</font></b>
        <b><font size="2">&ldquo;Amendment of Declaration &ndash; Vote
        Requireed&rdquo;</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">The staff
        asked that the registrant confirm that it is appropriate that the holders of Common and
        Preferred shares of the Trust vote as a single class with respect to amending the
        Declaration to permit the Board to delegate to a Dividend Committee the declaration of the
        Trust&rsquo;s dividends.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left">
        <u><b><font size="2">Response</font></b></u><b><font size="2">:</font></b>
        <i><b><font size="2">Confirmed</font></b></i></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">Consistent
        with the Trust&rsquo;s Declaration of Trust (the &ldquo;Declaration&rdquo;), it is
        appropriate that the holders of Common and Preferred shares of the Trust vote as a single
        class with respect to amending the Declaration to permit the Board to delegate to a
        Dividend Committee the declaration of the Trust&rsquo;s dividends.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">Section
        5.8 of the Declaration provides that holders of all classes of the Trust&rsquo;s shares
        shall vote as a single class unless: (i)&nbsp;otherwise required by the Declaration, the
        Trust&rsquo;s By-Laws, or the 1940 Act; or (ii)&nbsp;the Board has determined that the
        matter affects one or more classes differently than the other classes. None of the
        Declaration, the By-Laws, or the 1940 Act requires that the Common and Preferred shares
        vote separately on this proposal.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">Moreover,
        the Board has not determined that the proposal affects the Common and Preferred shares
        differently. In this regard, we note that the principal function of the Dividend Committee
        would be to declare dividends of the Trust&rsquo;s Common shares and ordinarily would have
        no role in determining the Preferred shares&rsquo; dividends, which are determined in the
        ordinary course through an auction process that, in contrast to the dividends paid on
        Common shares, is not subject to Board input or approval. In certain cases, however,
        principally to mitigate the potentially unfavorable tax treatment of a portion of Preferred
        share dividends, the Dividend Committee could declare a special Preferred share dividend,
        subject to Board ratification (as is the case with Common share dividends). Management of
        the Trust believes that the establishment of a Dividend Committee would result in increased
        efficiencies for both Common and Preferred shareholders and that neither class of shares
        would be disadvantaged by voting as a single class on this proposal.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt" align="center">
        <font size="2">*****</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.52in; TEXT-ALIGN: left">
        <font size="2">The staff&rsquo;s comments and the Trust&rsquo;s responses will be reflected
        in a definitive proxy filing</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.51in; TEXT-ALIGN: left">
        <font size="2">Per the staff of the Commission&rsquo;s request and pursuant to the
        Commission&rsquo;s press release (&ldquo;SEC Staff to Publicly Release Comment Letters and
        Responses,&rdquo; 2004-89), the Trust acknowledges the following:</font></p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" width="32">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="4"><b>&bull;</b></font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">The Trust is responsible for the adequacy and accuracy of
                        the disclosure in the filing;</font></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
        <font size="2">2</font></p>
        <!-- EEDocs PBStart-->

        <p style="PAGE-BREAK-BEFORE: always"></p>
        <PAGE><!-- EEDocs PBEnd-->

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" width="24">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="4"><b>&bull;</b></font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">Should the Commission or the staff, acting pursuant to
                        delegated authority, declare the filing effective, it does not foreclose
                        the Commission from taking any action with respect to the
                        filing;</font></p>
                    </td>
                </tr>
            </table>
        </div>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" width="24">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="4"><b>&bull;</b></font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">The action of the Commission or the staff, acting pursuant
                        to delegated authority, in declaring the filing effective, does not relieve
                        the Trust from its full responsibility for the adequacy and accuracy of the
                        disclosure in the filing; and</font></p>
                    </td>
                </tr>
            </table>
        </div>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" width="24">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="4"><b>&bull;</b></font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">The Trust may not assert this action as a defense in any
                        proceeding initiated by the Commission or any person under the federal
                        securities laws of the United States.</font></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="565" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" nowrap width="48">
                        <p>&nbsp;</p>
                    </td>

                    <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt" valign="top" nowrap width="517">
                        <p><font size="2">If you have any questions or comments, please contact me
                        at (617) 663-4324.</font></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Best
        regards,</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><u><font size="2">/s/
        Alfred P. Ouellette</font></u></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Alfred P.
        Ouellette</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Assistant
        Vice President and Senior Counsel</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
        <font size="2">3</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
        <!-- EEDocs PBStart--><!-- EEDocs PBEnd-->

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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