Alfred Ayensu-Ghartey
Vice President and
Associate General Counsel
(212) 314-2777
alfred.ayensu-ghartey@equitable.com
September 9, 2026
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
Separate Account No. 70 (the “Account”) Registration Statement Nos.: | |||
| 333-178750 and 811-22651 | Retirement Cornerstone Series 12.0 Retirement Cornerstone Series 13.0 Retirement Cornerstone Series 15.0 Retirement Cornerstone Series 15A Retirement Cornerstone Series 15B | |||
| 333-182795 and 811-22651 333-182796 and 811-22651 |
Accumulator Series 11.0 Retirement Cornerstone Series 1.0 Retirement Cornerstone Series 11.0 | |||
| 333-182903 and 811-22651
333-190033 and 811-22651
|
Accumulator Series 13.0 Accumulator Series 13A Investment Edge Investment Edge 15.0 Retirement Cornerstone Series 15.0 Series E Retirement Cornerstone Series 15A Series E Retirement Cornerstone Series 15B Series E | |||
| 333-220167 and 811-22651 333-220168 and 811-22651 333-229766 and 811-22651 333-229769 and 811-22651 333-248863 and 811-22651 |
Retirement Cornerstone Series 17 Retirement Cornerstone Series 17 Series E Retirement Cornerstone Series 19 Retirement Cornerstone Series 19 Series E Investment Edge 21 | |||
Commissioners:
Equitable Financial, on behalf of Registrant, has sent to contract owners the semi-annual report, for the period ended June 30, 2026, for the following underlying mutual funds (“Funds”) in which Registrant invests:
| | EQ Advisors Trust – underlying funds: |
1290 VT Convertible Securities
1290 VT DoubleLine Opportunistic Bond
1290 VT Equity Income
1290 VT GAMCO Mergers & Acquisitions
1290 VT GAMCO Small Company Value
1290 VT High Yield Bond
1290 VT MicroCap
1290 VT Moderate Growth Allocation
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 Dynamic Aggressive Growth
EQ/AB Dynamic Growth
EQ/AB Dynamic Moderate Growth
EQ/AB Short Duration Government Bond
EQ/AB Small Cap Growth
EQ/Aggressive Allocation
EQ/Aggressive Growth Strategy
EQ/All Asset Growth Allocation
EQ/American Century Mid Cap Value Fund
EQ/American Century Moderate Growth Allocation
EQ/Balanced Strategy
EQ/Capital Group Research
EQ/ClearBridge Large Cap Growth ESG
EQ/ClearBridge Select Equity Managed Volatility
EQ/Common Stock Index
EQ/Conservative Allocation
EQ/Conservative Growth Strategy
EQ/Conservative Strategy
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 Small Cap Value Managed Volatility
EQ/Global Equity Managed Volatility
EQ/Goldman Sachs Growth Allocation
EQ/Goldman Sachs Mid Cap Value
EQ/Goldman Sachs Moderate Growth Allocation
EQ/Growth Strategy
EQ/Intermediate Corporate Bond
EQ/Intermediate Government Bond
EQ/International Core Managed Volatility
EQ/International Equity Index
EQ/International Managed Volatility
EQ/International Value Managed Volatility
EQ/Invesco Comstock Portfolio
EQ/Invesco Global
EQ/Invesco Global Real Assets
EQ/Invesco Moderate Allocation
EQ/Invesco Moderate Growth Allocation
EQ/Janus Enterprise
EQ/JP Morgan Hedged Equity and Premium Income
EQ/JPMorgan Growth Allocation
EQ/JPMorgan Growth Stock
EQ/JPMorgan Value Opportunities Portfolio
EQ/Large Cap Core Managed Volatility
EQ/Large Cap Growth Index
EQ/Large Cap Growth Managed Volatility
EQ/Large Cap Value Index
EQ/Large Cap Value Managed Volatility
EQ/Lazard Emerging Markets Equity
EQ/Long Term Bond
EQ/Loomis Sayles Growth
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/Mid Cap Value Managed Volatility
EQ/Moderate Allocation
EQ/Moderate Growth Strategy
EQ/Moderate-Plus Allocation
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/Ultra Conservative Strategy
EQ/Value Equity
EQ/Wellington Energy
Equitable Conservative Growth MF/ETF
Equitable Growth MF/ETF Portfolio
Equitable Moderate Growth MF/ETF Portfolio
Multimanager Aggressive Equity
Multimanager Core Bond
Multimanager Technology
| | AllianceBernstein Variable Product Series Fund, Inc – Class B: |
AB VPS Balanced Hedged Allocation Portfolio
AB VPS Real Estate Investment
AB VPS Discovery Value
| | ALPS Variable Insurance Trust – Class III Shares |
ALPS Global Opportunity Portfolio
| | American Funds Insurance Funds Series® – Class 4: |
American Funds Insurance Series® Asset Allocation FundSM
American Funds Insurance Series® The Bond FundSM of America
American Funds Insurance Series® Global Growth FundSM
American Funds Insurance Series® SMALLCAP World (formerly American Funds Insurance Series® Global Small Capitalization FundSM)
American Funds Insurance Series® Managed Risk Asset Allocation FundSM
American Funds Insurance Series® New World Fund®
| | Blackrock Variable Series Fund, Inc. – Class III: |
BlackRock Global Allocation V.I. Fund
BlackRock Large Cap Focus Growth V.I. Fund
| | Delaware Variable Insurance Product (VIP) Trust – Service Class: |
Nomura VIP Asset Strategy
Nomura VIP High Income
| | Eaton Vance Variable Trust: |
Eaton Vance VT Floating-Rate Income
| | Fidelity Variable Insurance Products – Service Class 2: |
Fidelity® VIP Asset Manager 70%
Fidelity® VIP Freedom 2015
Fidelity® VIP Freedom 2020
Fidelity® VIP Freedom 2025
Fidelity® VIP Freedom 2030
Fidelity® VIP Mid Cap
Fidelity® VIP Strategic Income
| | Franklin Templeton Variable Insurance Products Trust – Class 2: |
Franklin Allocation VIP
Franklin Income VIP
Templeton Emerging Markets VIP (formerly Templeton Developing Markets VIP)
Templeton Global Bond VIP
| | Guggenheim Variable Trust: |
Guggenheim VIF Global Managed Futures Strategy
| | Hartford: |
Hartford Disciplined Equity HLS Fund
| | Invesco Variable Insurance Funds – Series II: |
Invesco V.I. Balanced-Risk Allocation
Invesco V.I. Diversified Dividend Fund
Invesco V.I. Equity and Income Fund
Invesco V.I. Health Care Fund
Invesco V.I. High Yield Fund
| | Janus Aspen Series – Institutional Shares: |
Janus Henderson Balanced
| | Janus Aspen Series – Service Shares: |
Janus Henderson Flexible Bond
| | Lord Abbett: |
Lord Abbett Bond Debenture
| | MFS® Variable Insurance Trust – Service Class: |
MFS® Massachusetts Investors Growth Stock Series
| | PIMCO Variable Insurance Trust – Adviser Class: |
PIMCO CommodityRealReturn® Strategy
PIMCO Emerging Markets Bond
PIMCO Global Bond Opportunities
PIMCO Global Managed Asset Allocation
PIMCO Income Portfolio
| | Profunds: |
ProFund VP Bear
ProFund VP Biotechnology
| | Putnam Variable Trust: |
Putnam VT U.S. Research Fund (formerly Putnam VT Research Fund)
| | T. Rowe Price Equity Series, Inc. – Service Class: |
T. Rowe Price Equity Income Portfolio
| | Van Eck VIP Trust – Initial Shares: |
VanEck VIP Global Resources
VanEck VIP Emerging Markets Bond
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.
| Very truly yours, |
| /s/ Alfred Ayensu-Ghartey |
| Alfred Ayensu-Ghartey |
EQUITABLE FINANCIAL LIFE INSURANCE COMPANY (“FINANCIAL”)
1345 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10105