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EXHIBIT 11
[LETTERHEAD OF JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY]
June 30, 2000
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
John Hancock Variable Life Account U
File Nos. 33-76660 and 811-3068
Commissioners:
This opinion is being furnished with respect to the filing of
Post-Effective Amendment No. 8 under the Securities Act of 1933 on the Form S-6
Registration Statement of John Hancock Variable Life Account U as required by
Rule 485 under the 1933 Act.
We have acted as counsel to Registrant for the purpose of preparing this
Post-Effective Amendment which is being filed pursuant to paragraph (b) of Rule
485 and hereby represent to the Commission that in our opinion this
Post-Effective Amendment does not contain disclosures which would render it
ineligible to become effective pursuant to paragraph (b).
We hereby consent to the filing of this opinion with and as a part of
this Post-Effective Amendment to Registrant's Registration Statement with the
Commission.
Very truly yours,
/s/ Ronald J. Bocage
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Ronald J. Bocage
Counsel
