CORRESP 1 filename1.txt 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_____ ------------------------- Brian E. Langenfeld Assistant Secretary JOHN HANCOCK FUNDS, LLC /s/ Timothy M. Fagan _ ------------------------------ 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 - -------------------- James A. Shepherdson *By: Susan S. Newton, Attorney-in-Fact President and Chief Executive Officer under Power of Attorney dated May 12, 2004