May 1, 1997
VIA EDGAR
- ---------
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Attn: Lorna MacLeod, Esq.
Staff Attorney
Division of Investment Management
Room 10151, Stop 10-6
Commissioners:
On April 30, 1997, The Equitable Life Assurance Society of the United
States filed by EDGAR a post-effective amendment to its Form S-3 Registration
Statement No. 33-89510. In preparing the header information for the EDGAR filing
we erroneously referred to the form type as "485BPOS," when it should have been
"POS AM."
In the circumstances, we request that the references to form type in the
header and document type be changed to POS AM.
Very truly yours,
/s/ Hope E. Rosenbaum-Werner
------------------------------
Hope E. Rosenbaum-Werner
HERW/jh
52240 (From 26004)