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 | | Darin Smith Lead Director and Associate General Counsel (319) 573-2676 |
1290 Avenue of the Americas
New York, NY 10104
LAW DEPARTMENT
October 23, 2017
VIA EDGAR
Elisabeth Bentzinger, Esq.
United States Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Mail Stop 8629
Washington, DC 20549-8629
Re: | AXA Equitable Life Insurance Company |
| Post-Effective Amendment No. 1 to Registration Statement on Form S-3 |
| Separate Account No. 49 of AXA Equitable Life Insurance Company |
| Post-Effective Amendment No. 2 to Registration Statement on Form N-4 |
| File Nos. 333-216084; 811-07659 |
Dear Ms. Bentzinger:
As we previously discussed, AXA Equitable Life Insurance Company will incorporate the prospectus supplement adding a Return of Premium Death Benefit to the above-referenced filings into the prospectus and will use the revised prospectus for new sales rather than using the prospectus supplement and June 1, 2017 prospectus.
Best regards,
|
/s/ Darin Smith |
Darin Smith |