DODIE KENT Assistant Vice President and Counsel (212) 314-3970 Fax: (212) 707-7785 [EQUITABLE-AXA LOGO] LAW DEPARTMENT November 7, 2000 VIA EDGAR - --------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: The Equitable Life Assurance Society of the United States File No. 333-44996 ---------------------------------------------------------- Ladies and Gentlemen: The Equitable Life Assurance Society of the United States requests the withdrawal of two N-4/A submissions made on Form N-4 on November 2, 2000, accession numbers 0000771726-00-500019 and 0000771726-00-000272. These filings were indadvertently duplicative. Additionally, due to an oversight, the filing was done prematurely. We plan to re-file the N-4/A submission shortly. Very truly yours, /s/ Dodie Kent ------------------ Dodie Kent THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES 1290 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10104