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EXHIBIT 10(a)
[John Hancock Financial Services Company Letterhead]
July 11, 2000
SECURITIES & EXCHANGE COMMISSION
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: John Hancock Variable Annuity Account U
File Nos. 33-34813 and 811-2143
Dear Commissioners:
This opinion is being furnished with respect to the filing of
Post-Effective Amendment No. 10 under the Securities Act of 1933 (Amendment No.
26 under the Investment Company Act of 1940) of the Form N-4 Registration
Statement of John Hancock Variable Annuity Account U as required by Rule 485
under the 1933 Act.
I 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 my 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
Ronald J. Bocage
Counsel
