<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  "Fund")  for the  year  ended
December  31,  2006,  in  accordance  with  the  standards  of the  Public  Fund
Accounting  Oversight Board (United  States),  we considered the Fund'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 Fund's  internal  control over  financial  reporting.
Accordingly, we express no such opinion.

The  management of the Fund 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 Fund'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 Fund'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 Fund'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 Fund'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

<PAGE>

than a remote  likelihood that a material  misstatement of the annual or interim
financial statements will not be prevented or detected.

Our  consideration of the Fund's 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  established  by the Public Fund  Accounting  Oversight  Board (United
States).  However,  we noted no deficiencies in the Fund's internal control over
financial  reporting  and its  operation,  including  controls for  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 2006.

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


February 16, 2007





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</TEXT>
</DOCUMENT>
