DOLORES MOORE
Assistant Vice President
[EQUITABLE AXA LOGO] (212) 314-4058
Fax (212) 707-1775
June 2, 1999
VIA EDGAR
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Securities and Exchange Commission
450 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. 333-79379
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Commissioners:
We are writing to pre-effectively amend Form N-4 Registration Statement
No. 333-79379 filed by The Equitable Life Assurance Society of the United States
and Separate Account No. 49 of The Equitable Life Assurance Society of the
United States on May 26, 1999, to add the following paragraph to the facing
sheet:
"The registrant hereby amends this registration statement on
such date or dates as may be necessary to delay its effective date
until the registrant shall file a further amendment which specifically
states that this registration statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933
or until the registration statement shall become effective on such date
as the Commission, acting pursuant to said Section 8(a), may
determine."
This EDGAR letter delaying amendment is being filed pursuant to Rule
473 of the Securities Act of 1933.
Very truly yours,
/s/ Dolores Moore
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Dolores Moore
cc: Peter E. Panarites, Esq.
THE EQUITABLE LIFE ASSURANCE SOCIETY
1290 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10104
