John Hancock Financial Services

197 Clarendon Street, C-1 Boston, Massachusetts 02116             

(617) 572-9197

Fax: (617) 572-9161

E-mail: jchoodlet@jhancock.com

James C. Hoodlet

Vice President and Counsel

US Insurance Law

VIA EDGAR

May 1, 2008

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 Accumulator II, EPVUL, Accumulation)	# 333-85284
John Hancock Life Insurance Company (U.S.A.) Account A (VUL Protector)	# 333-88748
John Hancock Life Insurance Company (U.S.A.) Account A (SPVL)	# 333-71136
John Hancock Life Insurance Company (U.S.A.) Account A (Survivorship VUL)	# 333-100597
John Hancock Life Insurance Company (U.S.A.) Account A (Protection Variable Universal Life)	# 333-124150
John Hancock Life Insurance Company (U.S.A.) Account A (Majestic Performance VUL)	# 333-131299
John Hancock Life Insurance Company (U.S.A.) Account A (Survivorship Variable Universal Life)	# 333-141692
John Hancock Life Insurance Company (U.S.A.) Account N (Corporate VUL 03, Corporate VUL 04)	# 333-100567
John Hancock Life Insurance Company (U.S.A.) Account N (Corporate VUL 05)	# 333-126668

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 Accumulator) # 333-85296

John Hancock Life Insurance Company of New York Account B (VUL Protector 2002)	# 333-88972
John Hancock Life Insurance Company of New York Account B (SPVL)	# 333-33504
John Hancock Life Insurance Company of New York Account B (Survivorship VUL 2003)	# 333-100664
John Hancock Life Insurance Company of New York Account B (Protection Variable Universal Life Insurance)	# 333-127543
John Hancock Life Insurance Company of New York Account B (Corporate VUL 05)	# 333-131139
John Hancock Life Insurance Company of New York Account B (Accumulation VUL)	# 333-131134
John Hancock Life Insurance Company of New York Account B (Majestic Performance VUL)	# 333-132905
John Hancock Life Insurance Company of New York Account B (Survivorship Variable Universal Life)	# 333-141693

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