December 13, 2011

EDGAR

United States Securities and
Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549

Re:	Form N-CSR
	John Hancock Tax-Advantaged Global Shareholder Yield Fund (the
	“Registrant”)
	File Nos. 811-22056

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 October 31, 2011.

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