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(1)

Proposed Maximum Offering Price Per Unit(1)

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee(2)

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(2)

Newly Registered Securities

Fees to Be Paid

Other

Interests in Structured Investment Option

457(o)

$740,000,000

NA

$740,000,000

$92.70

$68,598

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Other

Interests in Structured Investment Option

415(a)(6)

$300,000

$300,000

S-3

333- 253036

5-1-2021

$32.73

Total Offering Amounts

$740,300,000

$68,598

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$68,598

(1) The proposed maximum aggregate offering price is estimated solely for the purposes of determining the registration fee. The Registrant previously registered securities at a maximum aggregate offering price of $3,700,000,000 on the Registration Statement Form S-3 (File No. 333-253036), which was declared effective on May 1, 2021 (prior Registration Statement). This new Registration Statement is being filed in accordance with Rule 462(b) under the Securities Act of 1933, as amended to register an additional amount of securities ($740,000,000) having a proposed maximum aggregate offering price of no more than 20% of the offering price of the securities eligible to be sold under the prior Registration Statement. In no event will the aggregate maximum offering price of all securities issued pursuant to this Registration Statement exceed the $740,000,000 plus the $300,000 carried forward.

(2) Of the $3,700,000,000 of units of interest in Structured investment option registered under the Registration Statement File No. 333-253036 on Form S-3 effective on May 1, 2021, for which a filing fee of $403,670 was paid, $300,000 remain registered and unsold, and are being carried forward pursuant to Rule 415(a)(6). A payment of $68,598 for an additional $740,000,000 of units of interest has been wired to U.S. Bank of St. Louis, MO for deposit into the Commission’s account.

1

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	Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources

Table 3: Combined Prospectuses

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

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