SEC Comment Letter for Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986) (EQH) — Nov 8, 2018
Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986)
Date: Nov. 8, 2018 · CIK: 0001333986 · Accession: 0000000000-18-034850
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November 8, 2018
Mark Pearson
President and Chief Executive Officer
AXA Equitable Holdings, Inc.
1290 Avenue of the Americas
New York, New York 10104
Re:AXA Equitable Holdings, Inc.
Draft Registration Statement on Form S-1
Submitted November 7, 2018
CIK No. 0001333986
Dear Mr. Pearson:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Peter J. Loughran, Esq.