May 14, 2013

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Washington, D.C. 20549

Re: Manulife Financial Corporation

Form 40-F for the Fiscal Year Ended December 31, 2012

Filed March 15, 2013

File No. 001-14942

Dear Mr. Rosenberg:

We have received your letter dated May 8, 2013.  As discussed by our U.S. counsel, Alan Paley of Debevoise & Plimpton LLP, with Vanessa Robertson this morning, we are reviewing the staff comments and intend to submit a response as soon as practical.  We anticipate that additional time will be needed to finalize our responses as key executives, including out Controller, Chief Risk Officer and Chief Actuary, will have limited availability to review the responses over the next two weeks.  We respectfully request that we be granted until May 31st to submit our responses, a 6 business day extension to the 10 business days already provided.  I would appreciate it if you would confirm to me that this will be acceptable.

Sincerely,

/s/ Angela Shaffer                                                      

Vice President & Corporate Secretary

cc:             Stephen Sigurdson

Manulife Financial Corporation

Alan Paley

Debevoise & Plimpton LLP

200 Bloor Street East, NT 10,Toronto, ON  M4W 1E5 Tel: (416) 852-3950  Fax: (416) 926-3041 E-mail: angela_shaffer@manulife.com	www.manulife.com
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