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SEC Comment Letter for Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986) (EQH) — Oct 1, 2024

Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986)
Date: Oct. 1, 2024 · CIK: 0001333986 · Accession: 0000000000-24-011105

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File numbers found in text: 333-282204

Date
October 1, 2024
Author
Office of Finance
Form
UPLOAD
Company
Equitable Holdings, Inc. (EQH, EQH-PA, EQH-PC) (CIK 0001333986)

Letter

October 1, 2024 Mark Pearson Chief Executive Officer Equitable Holdings, Inc. 1290 Avenue of the Americas New York, New York 10104 Re:Equitable Holdings, Inc. Registration Statement on Form S-3 Filed September 19, 2024 File No. 333-282204 Dear Mark 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Benjamin Nixon, Esq.

Show Raw Text
October 1, 2024
Mark Pearson
Chief Executive Officer
Equitable Holdings, Inc.
1290 Avenue of the Americas
New York, New York 10104
Re:Equitable Holdings, Inc.
Registration Statement on Form S-3
Filed September 19, 2024
File No. 333-282204
Dear Mark 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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Benjamin Nixon, Esq.