Dodie Kent Vice President and Associate General Counsel (212) 314-3962 Fax: (212) 707-7785 [EQUITABLE-AXA LOGO] LAW DEPARTMENT December 6, 2006 VIA EDGAR - --------- Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: AXA Equitable Life Insurance Company File Nos. 333-137052 and 811-01705 ---------------------------------------------------------- Ladies and Gentlemen: AXA Equitable Life Insurance Company requests the withdrawal of its N-4/A submission made on Form N-4, on December 5, 2006 accession number 0000771726-06-000563. Very truly yours, /s/ Dodie Kent ------------------ Dodie Kent AXA EQUITABLE LIFE INSURANCE COMPANY 1290 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10104