CALIFORNIA TAX-FREE INCOME FUND
JOHN HANCOCK TAX-EXEMPT SERIES
JOHN HANCOCK TAX-FREE BOND TRUST
101 Huntington Avenue
Boston, Massachusetts 02199
December 30, 2004
VIA EDGAR
Securities and Exchange Commission
File Desk
Judiciary Plaza - 450 Fifth Street, N.W.
Washington, D.C. 20549
Re:Rule 485(a) Filings of December 30, 2004-Registration Statements on Form N-1A
John Hancock California Tax-Free Income Fund - File No. 33-31675
Post-Effective Amendment No. 27
John Hancock Tax-Exempt Series - File No. 33-12947
Post-Effective Amendment No. 25
John Hancock Tax-Free Bond Trust - File No. 33-32246
Post-Effective Amendment No. 25
(each a "Registrant" and together the "Registrants")
Ladies and Gentlemen:
On December 30, 2004, the Post-Effective Amendments referenced above (the
"Amendments") were filed pursuant to paragraph (a) of Rule 485 in connection
with the annual registration statement update for the Registrants. The
amendments were filed to update the Amendments filed on October 26, 2004 to add
disclosure regarding market timing and fund portfolio holding dissemination
pursuant to the recently adopted amendments to Form N-1A, and to incorporate the
Staff's comments on such disclosure.
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, each
Registrant and John Hancock Funds, LLC, principal underwriter of the
Registrants, each respectfully requests that the effective date of the
Amendments be accelerated to January 1, 2005, or as soon thereafter as possible.
Acceleration is being requested so that the effective date of the Amendments
will meet the required effective date of the Registrants' annual registration
statement updates.
If you have any questions or comments, please contact Brian Langenfeld at (617)
375-1722.
Sincerely,
JOHN HANCOCK CALIFORNIA TAX-FREE INCOME FUND
JOHN HANCOCK TAX-EXEMPT SERIES
JOHN HANCOCK TAX-FREE BOND TRUST
/s/ Brian E. Langenfeld_____
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Brian E. Langenfeld
Assistant Secretary
JOHN HANCOCK FUNDS, LLC
/s/ Timothy M. Fagan _
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Timothy M. Fagan
Assistant Secretary
JOHN HANCOCK CALIFORNIA TAX-FREE INCOME FUND
JOHN HANCOCK TAX-EXEMPT SERIES
JOHN HANCOCK TAX-FREE BOND TRUST
101 Huntington Avenue
Boston, Massachusetts 02199
December 30, 2004
VIA EDGAR
U.S. Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W.
Washington, D.C. 20549
Re: John Hancock California Tax-Free Income Fund - File No. 33-31675
John Hancock Tax-Exempt Series - File No. 33-12947
John Hancock Tax-Free Bond Trust - File No. 33-32246 (the "Registrants")
Rule 485(a) Filings of December 30, 2004 - Request for Acceleration
Ladies and Gentlemen,
In connection with the filing referenced above, please be advised that each
Registrant hereby acknowledges that:
(1.) the Registrant is responsible for the adequacy and accuracy of the
disclosure in the filing;
(2.) Staff comments or changes to disclosure in response to Staff comments
in the filings reviewed by the Staff do not foreclose the Commission
from taking any action with respect to the filing; and
(3.) the Registrant may not assert Staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
If you have any questions or require any additional information, please do not
hesitate to contact Brian Langenfeld at (617) 375-1722 or myself at (617)
375-1702.
Sincerely,
_______*_______ _ /s/ Susan S. Newton
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James A. Shepherdson *By: Susan S. Newton, Attorney-in-Fact
President and Chief Executive Officer under Power of Attorney dated
May 12, 2004