Calculation of Filing Fee Tables

S-3

(Form Type)

EQUITABLE FINANCIAL LIFE INSURANCE COMPANY

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount   Registered

Proposed   Maximum   Offering   Price Per   Unit

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Other

Interests in Structured Investment Option

457(o)

NA

NA

$12,151,000,000

$92.70

$1,126,397.70

Fees Previously Paid

Newly Registered Securities

Carry Forward Securities

Total Offering Amounts

$12,151,000,000

$1,126,397.70

Total Fees Previously Paid

Total Fee Offsets

$126,446.90

Net Fee Due

$999,950.80

(1) An indeterminate number or amount of interests in the Structured Investment Option^® of Equitable Financial Life Insurance Company that may from time to time be issued at indeterminate prices in U.S. dollars. Units of interest are only sold in U.S. dollar amounts. The maximum aggregate offering price is estimated solely for the purposes of determining the registration fee.

Table 2: Fee Offset Claims and Sources

	Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type Associated with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee Offset Claimed(1)	Fee Paid with Fee Offset Claimed
Rules 457(b) and 0-11(a)(2)
Fees Offset Claims
Fees Offset Sources
Rule 457(p)
Fees Offset Claims	Equitable Financial Life Insurance Company	S-3/A	333-254384	06/10/2021		$126,446.90	Other	Interests in Structured Investment Option	NA	$1,159,000,000
Fees Offset Sources	Equitable Financial Life Insurance Company	S-3/A	333-254384		06/10/2021						$126,446.90

(1) The unsold securities are deemed deregistered upon effectiveness of this registration statement.

Table 3: Combined Prospectuses

Security Type   Security Class Title   Amount of Securities Previously Registered   Maximum Aggregate Offering Price of Securities Previously Offered   Form Type   File Number   Initial Effective Date