Registration/Licensing of P150 Million Worth of Fixed Value Participating Education Plan (Achiever Plan)

May 4, 2007

NON-TRADITIONAL SECURITIES AND INSTRUMENTS DEPARTMENT

IN THE MATTER OF MANULIFE FINANCIAL PLANS, INC., registrant

REGISTRATION/LICENSING OF P150 MILLION WORTH OF FIXED VALUE PARTICIPATING EDUCATION PLAN (ACHIEVER PLAN)

ORDER

Upon consideration of the registration statement and its papers and documents attached thereto filed for and on behalf of MANULIFE FINANCIAL PLANS, INC., the Commission in its meeting on May 3, 2007 rendered effective the registration/licensing of additional securities covering P150 Million (P150,000,000.00) worth of Fixed Value Participating Education Plan (ACHIEVER PLAN) of said corporation subject to the prescribed terms and conditions of the permit.

Accordingly, a Certificate of Permit to Sell Securities is hereby issued authorizing the sale of additional securities covering P150 Million (P150,000,000.00) worth of Fixed Value Participating Education Plan (ACHIEVER PLAN). sec2007

However, the issuance thereof is only permissive and does not constitute a recommendation or indorsement of the securities permitted to be offered for sale. It shall be unlawful to make or cause to be made to any prospective purchaser any representation contrary to the foregoing. AcHEaS

Let this Order be published at the expense of...

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