<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>nsar.txt
<DESCRIPTION>ACCOUNTANT'S LETTER
<TEXT>


             Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders
of John Hancock Investors Trust:

In planning and performing our audit of the financial statements of John Hancock
Investors Trust (hereafter referred to as the Trust) as of and for the year
ended December 31, 2005, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Company's internal
control over financial reporting, including control activities for safeguarding
securities, as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose of expressing an opinion on
the effectiveness of the internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Trust is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of controls. A company's internal control
over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted
accounting principles. Such internal control over financial reporting includes
policies and procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition of a
company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis. A significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the company's ability to initiate, authorize, record, process
or report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the company's annual or interim financial statements that is
more than inconsequential will not be prevented or detected. A material weakness
is a control deficiency, or combination of control deficiencies, that results in
more than a remote likelihood that a material misstatement of the annual or
interim financial statements will not be prevented or detected.

Our consideration of internal control over financial reporting was for the
limited purpose described in the first paragraph and would not necessarily
disclose all deficiencies in internal control over financial reporting that
might be significant deficiencies or material weaknesses under standards

<PAGE>

established by the Public Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the internal control over financial
reporting and its operations, including controls for safeguarding securities,
that we consider to be material weaknesses as defined above as of December 31,
2005.

This report is intended solely for the information and use of management and the
Board of Trustees, management and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than these specified
parties.

PricewaterhouseCoopers LLP

February 15, 2006
Boston, Massachusetts



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</TEXT>
</DOCUMENT>
