SEC Comment Letter 0000000000-22-013662 to Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986) (EQH)
Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986)
Date: Dec. 19, 2022 · CIK: 0001333986 · Accession: 0000000000-22-013662
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File numbers found in text: 333-268815
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United States securities and exchange commission logo
December 19, 2022
José Ramón González
Chief Legal Officer & Corporate Secretary
Equitable Holdings, Inc.
1290 Avenue of the Americas
New York, NY 10104
Re:Equitable Holdings, Inc.
Registration Statement on Form S-3
Filed December 15, 2022
File No. 333-268815
Dear José Ramón González:
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 Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance