July 23, 2012
EDGAR
United States Securities and
Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Form N-CSR |
| John Hancock Tax-Exempt Series Fund (the “Registrant”) on behalf of: | |
| John Hancock Massachusetts Tax-Free Income Fund | |
| John Hancock New York Tax-Free Income Fund | |
| File Nos. 33-12947; 811-5079 | |
Ladies and Gentlemen:
Enclosed herewith for filing pursuant to the Investment Company Act of 1940 and the Securities Exchange Act of 1934 is the Registrant’s Form N-CSR filing for the period ending May 31, 2012.
If you have any questions or comments regarding this filing, please contact the undersigned at (617) 663-4497.
| Sincerely, | ||
| /s/ Salvatore Schiavone | ||
| Salvatore Schiavone | ||
| Treasurer |