Exhibit 16.1

March 13, 2006

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Alliance Bernstein Holding L.P. and
Alliance Bernstein L.P. (collectively, the "Partnerships") and, under the date
of February 24, 2006, we reported on both the financial statements of Alliance
Bernstein Holding L.P. as of December 31, 2005 and 2004 and for the three year
period ended December 31, 2005, and the consolidated financial statements of
Alliance Bernstein L.P. as of December 31, 2005 and 2004 and for the three year
period ended December 31, 2005, and the related management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2005, and the effectiveness of internal control over financial reporting as of
December 31, 2005. On March 8, 2006, we were terminated as the principal
accountant. We have read AXA Financial, Inc's statements included under Item
4.01 of its Form 8-K dated March 13, 2006, and we agree with such statements,
except that we are not in a position to agree or disagree that the change was
approved by the audit committee of the board of directors, and with the AXA
Financial, Inc. statements in paragraphs two through five.

Very truly yours,

/s/ KPMG LLP

New York, New York