SEC Comment Letter for Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986) (EQH) — Dec 13, 2018
Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986)
Date: Dec. 13, 2018 · CIK: 0001333986 · Accession: 0000000000-18-038042
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File numbers found in text: 333-228689
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December 13, 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.
Registration Statement on Form S-4
Filed December 6, 2018
File No. 333-228689
Dear Mr. Pearson:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Peter J. Loughran, Esq.