CORRESP

[Equitable Holdings, Inc. Letterhead]

December 19, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Equitable Holdings, Inc. Registration Statement on Form S-3 (File No. 333-268815)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Equitable Holdings, Inc. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-3 (File No. 333-268815) (as amended, the “Registration Statement”) filed by the Company on December 15, 2022 be accelerated so that the Registration Statement will become effective at 4:30 p.m. Eastern Standard Time on December 22, 2022, or as soon as practicable thereafter.

Please contact Benjamin Nixon or Anne L. Barrett of Willkie Farr & Gallagher LLP, counsel to the Company, at (212-728-8532) or (212-728-8466), respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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