Via Facsimile and U.S. Mail Mail Stop 6010 June 30, 2005 Mr. Peter H. Rubenovitch Senior Vice President and Chief Financial Officer 200 Bloor Street East, NT 11 Toronto, Ontario Canada M4W 1E5 Re:	Manulife Financial Corporation 	Form 40-F for the fiscal year ended December 31, 2004 	File No. 001-14942 Dear Mr. Rubenovitch: 	We have completed our review of your Form 40-F and have no further comments at this time. 								Sincerely, 								Joel Parker 								Accounting Branch Chief ?? ?? ?? ?? Mr. Peter M. Rubenovitch Manulife Financial Corporation Page 3