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                                                       [LOGO] John Hancock(R)
                                                              Financial Services

John Hancock Financial Services, Inc.

John Hancock Place
Post Office Box 111
Boston, Massachusetts 02117
(617) 572-9197
Fax: (617) 572-9161
E-mail: jchoodlet@jhancock.com

James C. Hoodlet
Vice President & Counsel

                                        June 27, 2005

Via EDGAR

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:  John Hancock Life Insurance Company (U.S.A.) Account A ("Registrant")
          Protection Variable Universal Life ("PVUL")
          File Nos. 811-4834; 333-124150

Commissioners:

          Pre-Effective amendment No. 1 to the registration statement under File
No. 333-124150 was filed with the Commission on June 27, 2005 (SEC Accession No.
0001193125-05-132079) to amend the prospectus.


Request for Acceleration

          We hereby request an order to accelerate the effectiveness of the
above-referenced amendment to June 30, 2005. The Registrant has authorized us to
hereby state to the Commission on its behalf that it is aware of its 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) 572-9197.
Thank you.

                                        Sincerely,


                                        /s/ James C. Hoodlet
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                                        James C. Hoodlet

cc: Harry Eisenstein