CORRESP 1 dcorresp.txt JOHN HANCOCK VSUL NY John Hancock Life Insurance Company Law Sector [LOGO] John Hancock(R) Financial Services John Hancock Place P.O. Box 111 Boston, Massachusetts 02117-0111 (617) 572-8050 Ronald J. Bocage Vice President & Counsel December 17, 2004 Via EDGAR U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: John Hancock Variable Life Account UV ("Registrant") Variable Survivorship Universal Life NY ("VSUL") File Nos. 811-7766; 333-73072 Commissioners: Post-Effective amendment No. 7 to the above-referenced registration statement was filed with the Commission on November 8, 2004 (SEC Accession No. 0001193125-04-188967) to add the prospectus entitled VSUL to the registration statement. Request for Acceleration We hereby request an order to accelerate the effectiveness of the above-referenced amendment to December 31, 2004. The Registrant and its Principal Underwriter have authorized us to hereby state to the Commission on their behalf that they are aware of their obligations under the Securities Act of 1933. The Commission staff has requested that the Registrant acknowledge and agree, and the Registrant does, hereby acknowledge and agree, that: . should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; . the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and . the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please direct all questions and comments to me at (617) 572-8050 or, in my absence, to Arnold Bergman at (617) 572-9196. Sincerely, /s/ Ronald J. Bocage ------------------------------- Ronald J. Bocage cc: Harry Eisenstein