[Equitable Holdings, Inc. Letterhead]
December 19, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Equitable Holdings, Inc. Registration Statement on Form S-3 (File No. 333-268815) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Equitable Holdings, Inc. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-3 (File No. 333-268815) (as amended, the “Registration Statement”) filed by the Company on December 15, 2022 be accelerated so that the Registration Statement will become effective at 4:30 p.m. Eastern Standard Time on December 22, 2022, or as soon as practicable thereafter.
Please contact Benjamin Nixon or Anne L. Barrett of Willkie Farr & Gallagher LLP, counsel to the Company, at (212-728-8532) or (212-728-8466), respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
[Signature page follows]
| Kind regards, |
/s/ Ralph Petruzzo |
Ralph Petruzzo Associate General Counsel Equitable Holdings, Inc. |
| cc: | Benjamin Nixon, Willkie Farr & Gallagher LLP |
Anne L. Barrett, Willkie Farr & Gallagher LLP
