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 Market Stabilizer Option®

457(o)

$200,000,000

$147.60

$29,520

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Other

Interests in Market Stabilizer Option®

415(a)(6)

$165,000,000

$165,000,000

S-3

333-269829

May 1, 2023

$18,183

Total Offering Amounts

$365,000,000

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$29,520

(1) An indeterminate number or amount of interests 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
Fees Offset Sources	Equitable Financial Life Insurance Company

(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