DOLORES MOORE
Assistant Vice President
[EQUITABLE AXA LOGO] (212) 314-4058
Fax: (212) 707-1775
July 1, 1999
VIA EDGAR
Securities and Exchange Commission
405 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Equitable Life Assurance Society of the United States
Form N-4 Registration Statement
File No. 333-64749
Accession No. 0000771726-99-000093
CIK No. 0001015570
Commissioners:
On June 7, 1999, The Equitable Life Assurance Society of the United
States and its Separate Account No. 49 filed Pre-Effective Amendment No. 1 to
the above referenced Form N-4 Registration Statement, using submission type
N-4/A. The filing should have been made as Post-Effective Amendment No. 1 with
485APOS as the submission type. Kindly correct the submission type from N-4/A
to 485APOS.
Thank you for your assistance.
Very truly yours,
/s/ Dolores Moore
----------------------------
Dolores Moore
cc: Peter E. Panarites, Esq.
THE EQUITABLE LIFE ASSURANCE SOCIETY
1290 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10104