SEC Comment Letter for Equitable Financial Life Insurance Co (CIK 0000727920) — Mar 24, 2020
Equitable Financial Life Insurance Co (CIK 0000727920)
Date: March 24, 2020 · CIK: 0000727920 · Accession: 0000000000-20-002575
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File numbers found in text: 333-236443
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March 24, 2020
Shane Daly
Vice President and Associate General Counsel
AXA Equitable Life Insurance Company
1290 Avenue of the Americas
New York, NY 10104
Re:AXA Equitable Life Insurance Company
Registration Statement on Form S-3
Filed February 14, 2020
File No. 333-236443
Dear Mr. Daly:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance