Alfred Ayensu-Ghartey
Vice President and
Associate General
Counsel
(212) 314-2777
alfred.ayensu-ghartey@equitable.com
September 9, 2025
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Separate Account FP (the “Account”) Registration Nos.: |
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333-17669 and 811-04335 |
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Incentive Life |
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333-17665 and 811-04335 |
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Incentive Life 2000 |
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333-17671 and 811-04335 |
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Champion 2000 |
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333-17641 and 811-04335 |
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Survivorship 2000 |
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333-17637 and 811-04335 |
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SP-Flex |
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333-17663 and 811-04335 |
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Incentive Life |
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Incentive Life Plus |
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Special Offer Policy |
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333-17639 and 811-04335 |
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IL Protector |
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333-115985 and 811-04335 |
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Accumulator Life |
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333-76130 and 811-04335 |
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Paramount Life |
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333-103199 and 811-04335 |
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Incentive Life ‘99 |
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Incentive Life ‘02 |
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Incentive Life ‘06 |
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Incentive Life Optimizer |
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Incentive Life Optimizer II |
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333-103202 and 811-04335 |
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Survivorship Incentive Life |
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Survivorship Incentive Life (1999) |
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Survivorship Incentive Life (2002) |
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Survivorship Incentive Life Legacy |
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333-132200 and 811-04335 |
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IL COLI |
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IL COIL ‘04 |
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Corporate Owned Incentive Life (COIL) |
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333-134307 and 811-04335 |
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IL Legacy |
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Incentive Life Legacy II |
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Incentive Life Legacy III |
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333-207015 and 811-04335 |
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Incentive Life Optimizer III |
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333-229235 and 811-04335 |
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VUL Legacy |
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333-229236 and 811-04335 |
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VUL Optimizer |
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333-232533 and 811-04335 |
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VUL Survivorship |
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333-232418 and 811-04335 |
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Corporate Owned Incentive Life Institutional Series |
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333-256251 and 811-04335 |
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Equitable Advantage |
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333-257925 and 811-04335 |
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Corporate Owned Incentive Life Institutional Series (162) |
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333-271990 and 811-04335 |
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VUL Incentive Life Protect |
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333-281512 and 811-04335 |
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VUL Optimizer (Series 166) |
Commissioners:
Equitable Financial, on behalf of Registrant, has sent to contract owners the semi-annual report, for the period ended June 30, 2025, for the
following underlying mutual funds (“Funds”) in which Registrant invests:
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EQ Advisors Trust underlying funds: |
1290 VT Convertible Securities
1290 VT DoubleLine Opportunistic Bond
1290 VT Energy
1290 VT Equity
Income
1290 VT GAMCO Mergers & Acquisitions
1290 VT GAMCO Small Company Value
1290 VT Multi-Alternative Strategies
1290 VT Natural Resources
1290
VT Real Estate
1290 VT Small Cap Value
1290 VT SmartBeta Equity ESG
1290 VT Socially Responsible
EQ/400 Managed Volatility
EQ/500
Managed Volatility
EQ/2000 Managed Volatility
EQ/AB Small Cap Growth
EQ/AB
Sustainable U.S. Thematic
EQ/Aggressive Allocation
EQ/Aggressive Growth Strategy
EQ/All Asset Growth Allocation
EQ/Balanced Strategy
EQ/ClearBridge Large Cap Growth ESG
EQ/Conservative Allocation
EQ/Conservative Strategy
EQ/Conservative Growth Strategy
EQ/Conservative-Plus Allocation
EQ/Global Equity Managed Volatility
EQ/Growth Strategy
EQ/International Core Managed Volatility
EQ/International Managed Volatility
EQ/International Value Managed Volatility
EQ/JPMorgan Growth Stock
EQ/Janus Enterprise
EQ/Large Cap
Core Managed Volatility
EQ/Large Cap Growth Managed Volatility
EQ/Large Cap Value Managed Volatility
EQ/Loomis Sayles Growth
EQ/Mid
Cap Value Managed Volatility
EQ/Moderate Allocation
EQ/Moderate Growth Strategy
EQ/Moderate-Plus Allocation
EQ/American Century Mid Cap Value
EQ/Capital Group Research
EQ/Common Stock Index
EQ/Core Bond Index
EQ/Core Plus Bond
EQ/Emerging
Markets Equity PLUS
EQ/Equity 500 Index
EQ/Fidelity Institutional AM® Large Cap
EQ/Franklin Rising Dividends
EQ/Franklin Strategic Income
EQ/Goldman Sachs Mid Cap Value
EQ/Intermediate Corporate Bond
EQ/Intermediate Government Bond
EQ/International Equity Index
EQ/Invesco Comstock
EQ/Invesco
Global Real Assets
EQ/JPMorgan Growth Stock
EQ/JPMorgan Value Opportunities
EQ/Large Cap Growth Index
EQ/Large Cap Value Index
EQ/Lazard Emerging Markets Equity
EQ/Long-Term Bond
EQ/MFS
International Growth
EQ/MFS International Intrinsic Value
EQ/MFS Mid Cap Focused Growth
EQ/MFS Technology
EQ/MFS
Utilities Series
EQ/Mid Cap Index
EQ/Money Market
EQ/Morgan
Stanley Small Cap Growth
EQ/PIMCO Global Real Return
EQ/PIMCO Real Return
EQ/PIMCO
Total Return ESG
EQ/PIMCO Ultra Short Bond
EQ/Quality Bond PLUS
EQ/Small
Company Index
EQ/T. Rowe Price Health Sciences
EQ/Value Equity
EQ/Wellington
Energy
Equitable Conservative Growth MF/ETF
Equitable Growth MF/ETF
Equitable Moderate Growth MF/ETF
Multimanager Aggressive Equity
Multimanager Core Bond
Multimanager Technology
Target
2015 Allocation
Target 2025 Allocation
Target 2035 Allocation
Target
2045 Allocation
Target 2055 Allocation
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Invesco Variable Insurance Funds – Series II: |
Invesco V.I. Diversified Dividend
Invesco V.I. Main Street Mid Cap Fund
Invesco V.I. Small Cap Equity
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AllianceBernstein Variable Product Series Fund, Inc – Class B: |
AB VPS Relative Value Portfolio
AB VPS Discovery Value Portfolio
AB VPS Sustainable Global Thematic Portfolio
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American Funds Insurance Series® – Class 4 |
Asset Allocation Fund
New World
Fund®
Global Small Capitalization FundSM
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BlackRock Variable Series Funds, Inc. – Class II: |
BlackRock Global Allocation V.I.
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Delaware Varibale Insurance Product (VIP) Trust – Service Class: |
Macquarie VIP High Income Series
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Fidelity Variable Insurance Products – Service Class 2: |
Fidelity VIP Asset Manager 70%
Fidelity VIP Equity-Income
Fidelity VIP Growth & Income
Fidelity VIP High Income
Fidelity VIP Investment Grade Bond
Fidelity VIP Mid Cap
Fidelity
VIP Government Money Market
Fidelity VIP Value
Fidelity VIP Value Strategies
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Franklin Templeton Variable Insurance Products Trust - Class 2: |
Franklin Small Cap Value VIP
Templeton Developing Markets VIP
Templeton Global Bond VIP
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Janus Aspen Series - Service Shares: |
Janus Henderson Balanced Portfolio
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Legg Mason Partners Variable Equity Trust - Share Class II |
ClearBridge Variable Mid Cap
Lord Abbett Bond Debenture
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MFS Variable Insurance Trust - Service Class: |
MFS® Investors Trust Series
MFS® Massachussets Investors Growth Stock Series
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PIMCO Variable Insurance Trust - Advisor Class: |
PIMCO CommodityRealReturn Strategy
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The Prudential Series Fund – Class II: |
PSF PGIM Jennison Blend Portfolio
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T.Rowe Price Equity Series, Inc. - Service Class: |
T. Rowe Price Blue Chip Growth Portfolio
T. Rowe Price Equity Income II
T. Rowe Price Mid-Cap Growth Portfolio
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Van Eck VIP Trust - S Class: |
VanEck VIP Global Resources
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Vanguard Variable Insurance Fund: |
Vanguard VIF Equity Index
Some
of the funds listed above may not be available under every policy or contract offered by the Registrant.
Equitable Financial understands
that the Funds have filed or will file their reports with the Commission under separate cover.
Please direct any question or comment to
the undersigned.
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| Very truly yours, |
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| /s/ Alfred Ayensu-Ghartey |
| Alfred Ayensu-Ghartey |
EQUITABLE FINANCIAL LIFE INSURANCE COMPANY (“EQUITABLE FINANCIAL”)
1345 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10105