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SEC Comment Letter for Equitable Financial Life Insurance Co (CIK 0000727920) — Oct 13, 2023

Equitable Financial Life Insurance Co (CIK 0000727920)
Date: Oct. 13, 2023 · CIK: 0000727920 · Accession: 0000000000-23-011225

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-20501

Date
October 13, 2023
Author
Office of Finance
Form
UPLOAD
Company
Equitable Financial Life Insurance Co (CIK 0000727920)

Letter

United States securities and exchange commission logo October 13, 2023 Robin M. Raju Chief Financial Officer Equitable Financial Life Insurance Company 1290 Avenue of the Americas New York, New York 10104 Re:Equitable Financial Life Insurance Company Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 21, 2023 File No. 000-20501 Dear Robin M. Raju: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
October 13, 2023
Robin M. Raju
Chief Financial Officer
Equitable Financial Life Insurance Company
1290 Avenue of the Americas
New York, New York 10104
Re:Equitable Financial Life Insurance Company
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 21, 2023
File No. 000-20501
Dear Robin M. Raju:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance