Darin Smith
Vice President and
Associate General Counsel
(319) 573-2676
May 26, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-8629
| Re: | Equitable Financial Life Insurance Company (“Equitable Financial”) |
Request for Withdrawal of Registration Statement on Form S-3 (File No. 333-269828)
Commissioners:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”), Equitable Financial (the “Registrant”) respectfully requests the withdrawal of the Registration Statement on Form S-3 (File No.333-269828) (Accession No. 0001193125-23-040949), together with all exhibits thereto (collectively, the “Registration Statement”). The purpose for the Registration Statement, which was filed on February 16, 2023, was due to the expiration date.
The Registrant confirms that the Registration Statement did not become effective and that no securities have been sold in connection with the offering contemplated by the Registration Statement. Therefore, Equitable Financial respectfully request that an order be issued granting their request for withdrawal of the Registration Statement as soon as is practicable.
Please contact the undersigned at (319) 573-1676 if you have any questions or comments.
| Best regards, |
/s/ Darin Smith |
| Darin Smith |
