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John Hancock GA Mortgage Trust – ‘N-CEN’ for 12/31/23 – ‘CHG ACCT PRINCIPLES’

On:  Thursday, 3/14/24, at 4:52pm ET   ·   Effective:  3/14/24   ·   For:  12/31/23   ·   Accession #:  1145549-24-16256   ·   File #:  811-23418

Previous ‘N-CEN’:  ‘N-CEN’ on 3/14/23 for 12/31/22   ·   Latest ‘N-CEN’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/14/24  John Hancock GA Mortgage Trust    N-CEN      12/31/23    2:26K                                    DFIN So… FundSuiteArc/FA

Annual Report by an Investment Company   —   Form N-CEN   —   ICA’40

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: N-CEN       Annual Report by an Investment Company --           HTML     21K 
                primary_doc.xml/4.4                                              
 2: CHG ACCT PRINCIPLES  Change in Accounting Principles or         HTML      9K 
                Practices                                                        


‘CHG ACCT PRINCIPLES’   —   Change in Accounting Principles or Practices


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Report of Independent Registered Public Accounting Firm

To the Shareholders and

Board of Trustees of John Hancock GA Mortgage Trust

In planning and performing our audits of the financial statements of John Hancock GA Mortgage Trust (the "Fund") as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies

in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2023.

This report is intended solely for the information and use of management and the Board of Trustees of the John Hancock GA Mortgage Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ Ernst & Young LLP

Boston, Massachusetts

February 28, 2024


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘N-CEN’ Filing    Date    Other Filings
Filed on / Effective on:3/14/24
2/28/24NPORT-P
For Period end:12/31/23N-CSR,  NPORT-P
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Filing Submission 0001145549-24-016256   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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