August 20, 2014
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, 2013
Filed February 26, 2014 and amended on March 21, 2014
File No. 1-14942
Dear Mr. Rosenberg:
We have received your letter dated August 19, 2014. We anticipate that additional time will be needed to finalize our responses given limited availability of key executives over the summer holidays. We respectfully request that we be granted until September 15th to submit our responses, an 8 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/ Antonella Deo
Vice President & Corporate Secretary
cc: Stephen B. Roder
Manulife Financial Corporation
200 Bloor Street East, NT-10, Toronto, Ontario, Canada M4W 1E5 Tel: (416) 852-9446 Fax: (416) 926-3041 E-mail: antonella_deo@manulife.com | www.manulife.com |
Manulife Financial and the block design are registered service marks of The Manufacturers Life Insurance Company and are used by it and its affiliates including Manulife Financial Corporation. | |