John Hancock Financial Services
197 Clarendon Street, C-1
Boston, Massachusetts 02116
(617) 572-0313
Fax: (617) 572-9161
E-mail: kciccarelli@jhancock.com
Kimberly Ciccarelli
Assistant Vice President and Senior Counsel
US Insurance Law
VIA EDGAR
November 12, 2008
Sally Samuel, Esq.
Division of Investment Management
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4644
| Re: | John Hancock Life Insurance Company (U.S.A.) Separate Account N |
| CIK No.: 0000813572 |
| File Nos.: 811-5130, 333-152409 |
| Pre-Effective Amendment No.: 1 – Form N-6 |
| (Accession No.: 0001193125-08-231135) |
Dear Ms. Samuel:
On behalf of John Hancock Life Insurance Company (U.S.A.) Separate Account N (“Registrant”) and John Hancock Life Insurance Company (U.S.A.) (“Company”), I hereby request that Pre-Effective Amendment No. 1 on Form N-6, filed with the Commission on November 10, 2008 (Accession No. 0001193125-08-231135), together with all exhibits thereto, be withdrawn pursuant to Rule 477 of the Securities Act of 1933, as amended.
The request to withdraw the Pre-Effective Amendment No. 1 is because the filing inadvertently omitted certain financial information for the Separate Account.
Registrant intends to immediately file Pre-Effective Amendment No. 2.
The Company confirms that: (i) the Registration Statement has not been declared effective by the Commission; (ii) no securities have been sold pursuant to the Registration Statement or the prospectus contained therein; and (iii) no preliminary prospectus contained in the Registration Statement has been distributed.
Thank you for your assistance with this matter. Please contact me at 617.572.0313 if you have any questions or need additional information.
Sincerely,
/s/ Kimberly S. Ciccarelli