497J 1 d497j.txt SEC COVER LETTER JOHN HANCOCK FINANCIAL SERVICES, INC. John Hancock Place [LOGO OF JOHN HANCOCK FINANCIAL SERVICES] Post Office Box 111 Boston, Massachusetts 02117 (617) 572-9197 Fax: (617) 572-9161 E-mail: jchoodlet@jhancock.com JAMES C. HOODLET Vice President and Counsel VIA EDGAR May 3, 2007 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Filing Room RE JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.) REGISTRATION STATEMENTS FILED ON FORM N-6 John Hancock Life Insurance Company (U.S.A.) Account A (VUL # 333-85284 Accumulator II, EPVUL, Accumulation) John Hancock Life Insurance Company (U.S.A.) Account A (VUL # 333-88748 Protector) John Hancock Life Insurance Company (U.S.A.) Account A (SPVL) # 333-71136 John Hancock Life Insurance Company (U.S.A.) Account A # 333-100597 (Survivorship VUL) John Hancock Life Insurance Company (U.S.A.) Account A # 333-124150 (Protection Variable Universal Life) John Hancock Life Insurance Company (U.S.A.) Account A (Majestic # 333-131299 Performance Variable Universal Life) John Hancock Life Insurance Company (U.S.A.) Account N (Corporate # 333-100567 VUL 03, Corporate VUL 04) John Hancock Life Insurance Company (U.S.A.) Account N (Corporate # 333-126668 VUL 05) JOHN HANCOCK LIFE INSURANCE COMPANY OF NEW YORK REGISTRATION STATEMENTS FILED ON FORM N-6 John Hancock Life Insurance Company of New York Account B (VUL # 333-85296 Accumulator) John Hancock Life Insurance Company of New York Account B (VUL # 333-88972 Protector 2002) John Hancock Life Insurance Company of New York Account B (SPVL) # 333-33504 John Hancock Life Insurance Company of New York Account B # 333-100664 (Survivorship VUL 2003) John Hancock Life Insurance Company of New York Account B # 333-127543 (Protection Variable Universal Life Insurance) John Hancock Life Insurance Company of New York Account B # 333-131139 (Corporate VUL 05) John Hancock Life Insurance Company of New York Account B # 333-131134 (Accumulation) John Hancock Life Insurance Company of New York Account B # 333-132905 (Majestic Performance Variable Universal Life) Dear Sir/Madam: Pursuant to rule 497(j) and in lieu of filing final printed prospectuses and Statements of Additional Information, we hereby certify respecting the above-captioned registration statements on Form N-6 that: (1) the form of prospectus and Statement of Additional Information that would have been filed under Rule 497 would not have differed from that contained in the most recent amendment to the registration statement, and (2) the text of the most recent amendment to the registration statement has been filed electronically. Sincerely, /s/ James C. Hoodlet James C. Hoodlet Vice President and Counsel