Calculation of Filing Fee Tables

S-3

(Form Type)

EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF AMERICA

(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)

$600,000,000

$147.60

$88,560

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Other

Interests in Structured  Investment  Option

416(a)(6)

$1,000,000

$1,000,000

S-3

333-275021

11/03/2023

$147.60

Total Offering Amounts

$601,000,000

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$88,560

(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
Fees Offset Sources

(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