John Hancock Variable Insurance Trust N-14 Registration statement for investment companies business combination

 Exhibit 14(b)

  K&L Gates llp
State Street Financial Center
One Lincoln Street
Boston, MA 02111-2950

T 617.261.3100    www.klgates.com

January 13, 2021

VIA EDGAR

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: John Hancock Variable Insurance Trust (the “Trust”) Registration Statement on Form N-14

Ladies and Gentlemen:

We consent to the filing of our “forms of” tax opinions as exhibits to the Registration Statement on Form N-14 of the Trust to be filed with the Securities and Exchange Commission on or about January 13, 2021, and to the references made to our Firm therein and in any amendments thereto.

Very truly yours,

/s/ K&L Gates LLP

K&L Gates LLP