[EQUITABLE LETTERHEAD]

                                                                      Dodie Kent
                                                      Vice President and Counsel
                                                                  (212) 314-3970
                                                             Fax: (212) 707-1791

VIA EDGAR
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April 28, 2004


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:  Office of Edgar Policy, Division of Corporate Finance

Dear Commissioners:

I am Vice President and Counsel of Equitable Life Assurance Society of the
United States ("Equitable Life") which is the "Depositor" of Separate Account FP
of Equitable Life (the "Registrant") with respect to three filings that the
Commission accepted for filing as new Form N-6 Registration Statements on April
27, 2004. The respective File Nos. that were assigned to these filings are
333-114893, 333-114894 and 333-114895.

The Depositor and the Registrant hereby requests that all three filings be
withdrawn because they were transmitted to the Commission as new registration
statements only as a result of clerical errors in the EDGAR submission headers.
As indicated on the facing sheets of the filings themselves (as well as in the
transmittal letters that accompanied the filings), the filings were intended to
be made as post-effective amendments pursuant to Rule 485(b) under the
Securities Act of 1933.

Accordingly, the Depositor and the Registrant have resubmitted these filings
under that rule.


Very truly yours,


/s/  Dodie Kent
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Dodie Kent










            THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES
              1290 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10104