Better try CICA; most of our readers aren't up on GAAP.

Ray

TO POLICYHOLDERS, SHAREHOLDERS AND BROKERS OF MANULIFE FINANCIAL

There are ACCOUNTING INACCURACIES in Manulife Financial of Canada Financial statements. In 4 years, no challenge of the facts by Manulife Financial.

Under current leadership I have notified Manulife Financial **42 times** as follows, including

- Mr. D'Alessandro C.A., President & CEO of Manulife Financial **25 times**,

- Mr. Sawchuk, Chairman of Manulife Financial **7 times**,

- Ms. Cook-Bennett, New Chairwoman of Manulife Financial **8 times**, PhD (Economic) & Doctor of Law Degree,

- All Directors, Manulife Financial (each director) **1 time**,

- Donald Guloien, CIO of Manulife Financial of Canada **4 times**,

- John Colling, C.A & CISA of Manulife Financial **3 times**,

- Scott Price, C.A & CISA of Manulife Financial **3 times**,

- Joann Sluys, C.A & CISA of Manulife Financial **3 times**,

- Simon Curtis, Actuary of Manulife Financial **1 time**,

- Mr. Joel Wiesenfeld, External Lawyer of Manulife Financial **18 times**,

- Mr. Paul Lorentz, Sr. VP of Manulife Financial Corporation **2 times**,
He has terminated my contract because I refused to be bullied by them, while I respect the truth.

- Ernst & Young, Auditor's Report to the Policy & Shareholder **7 times**.

THE COURT ORDERED TO MANULIFE FINANCIAL OF CANADA 2007

Reg received a judgement of $267,000 representing past earned commission income. Manulife was ordered to provide for payment of commission in the future as per parties' agreement. Reg was also awarded damages in the amount of $150,000 for Manulife's breach of its fiduciary duty in addition to the $250,000 punitive damages.

Re: Notified as follows

- CLIENTS AND CONSUMER Issue, Manulife Financial Corporation of Canada has reduced annualized Premium to pay less cash value (policy value) to Clients and pay less commissions to brokers. (Global Issue)

- There were errors on my compensation statement as almost 20 % of my clients contracts vanished and system should have been paid 5 % but actually paid only 2 % by system from my Manulife Financial Corporation of Canada statement. (Global Issue)

- Manulife Financial unfairly or illegally held back an estimated $10 Million which has not been paid to small brokers. I have proven 5 times Financial Accounting Inaccuracies. (Global Issue)

- CREDIBILITY PROBLEMS of computer systems and expenses of Manulife Financial Corporation. There is no different between Mr. D'Alessandro's retirement contract and commissions contract.

- I have asked for original individual all clients AUDITS between 1996 and 2001 for over 20 times since 2005. Manulife Financial has been unable or unwilling to provide this information. (Global Issue)

- There is possibility that EARNINGS may have to be restated effecting shareholders value.

This could possibly create a LIABILITY ISSUE for Manulife Financial Corporation and Brokers.

If you have more questions or commands, please e-mail audittheman@gmail.com or Fax (905)949-9454. Mike D. Kim