SEC Comment Letter for MANULIFE FINANCIAL CORP (MFC, MNLCF, MNQFF, MNUFF) (CIK 0001086888) (MFC) — Jun 30, 2005
MANULIFE FINANCIAL CORP (MFC, MNLCF, MNQFF, MNUFF) (CIK 0001086888)
Date: June 30, 2005 · CIK: 0001086888 · Accession: 0000000000-05-033407
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File numbers found in text: 001-14942
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> 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 </TEXT> </DOCUMENT>