John Hancock Life Insurance Company (U.S.A.)
U.S. Protection - Law
John Hancock Place
P.O. Box 111
Boston, Massachusetts 02117-0111
(617) 572-8050
Ronald J. Bocage
Counsel
                                                                   EXHIBIT 27(n)


April 26, 2005

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: John Hancock Life Insurance Company (U.S.A.) Account N

File Nos. 811-5130 and 333-100567

Commissioners:

     This opinion is being furnished with respect to the filing of
Post-Effective No. 4 under the Securities Act of 1933 (Post-Effective
Amendment No. 5 under the Investment Company Act of 1940) on the Form N-6
Registration Statement of John Hancock Life Insurance Company (U.S.A.) Account n
as required by Rule 485 under the 1933 Act.

     I have acted as counsel to Registrant for the purpose of preparing this
Post-Effective Amendment which is being filed pursuant to paragraph (b) of Rule
485 and hereby represent to the Commission that in our opinion this
Post-Effective Amendment does not contain disclosures which would render it
ineligible to become effective pursuant to paragraph (b).

     I hereby consent to the filing of this opinion with and as a part of this
Post-Effective Amendment to Registrant's Registration Statement with the
Commission.

Very truly yours,

/s/ Ronald J. Bocage

Ronald J. Bocage
Counsel