CORRESP 1 filename1.htm

 
John Hancock Tax-Advantaged Global Shareholder Yield Fund
601 Congress Street
Boston, Massachusetts 02210

February 27, 2018
VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Attention: Sonny Oh

Re:
Rule 461 Request for Acceleration of Effective Date
John Hancock Tax-Advantaged Global Shareholder Yield Fund (the “Fund”)
Pre-Effective Amendment No. 1 to Registration Statement on Form N-2 (333-222088; 811-22056)

Dear Mr. Oh:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), the Fund and John Hancock Funds, LLC, the principal underwriter of the Fund (the “Distributor”), hereby request that the staff of the Division of Investment Management accelerate the effective date of the Pre-Effective Amendment No. 1 to Registration Statement (the “Amendment”, accession number 0001133228-18-001036), which was filed February 23, 2018, to become effective as soon as practicable on Thursday, March 1, 2018.

In connection with such request the Fund and the Distributor acknowledge that:

1.       Should the Commission or the staff acting pursuant to delegated authority declare the Amendment effective, such action does not foreclose any action by the Commission with respect to the filing;

2.       The action of the Commission or the staff acting pursuant to delegated authority in declaring the filing effective does not relieve the Fund of responsibility for the adequacy and accuracy of the disclosure in the filing; and

3.       The Fund will not assert the staff’s acceleration of effectiveness of the filing as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws.

Furthermore, the Fund and the Distributor are aware that the Division of Enforcement has access to all information provided to the staff of the Division of Investment Management in connection with its review of and the Fund’s comments on this and other filings made with respect to the Registration Statement.

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Very Truly Yours,
   
 
JOHN HANCOCK TAX-ADVANTAGED GLOBAL SHAREHOLDER YIELD FUND
   
 
By: /s/ Ariel Ayanna
 
Name: Ariel Ayanna
 
Title: Assistant Secretary of the Fund
   
 
JOHN HANCOCK FUNDS, LLC
   
 
By:  /s/ Steven B. Sunnerberg
 
Name: Steven B. Sunnerberg
 
Title: Secretary and Chief Legal Counsel

 
 
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