Equitable Financial Life Insurance Co Watch

from N-4 1 page <page> Consent of Independent Auditors We Hereby Consent to the Use in This Registration Statement on Form N-4 of Our Reports Relating to the Financial Statements and Financial Highlights of the Following Funds Established Under the Declaration of Trust of the State Street Bank and Trust Company Investment Funds for Tax Exempt Retirement Plans: Lifecycle Fund Group Trust - Conservative (Report Dated March 5, 2004), Lifecycle Fund Group Trust - Moderate (Report Dated March 5, 2004), S&P 500 Flagship Fund and S&P 500 Flagship Non-Lending Fund (Combined Financial Statements) (Report Dated February 13, 2004), Russell 2000 Index Securities Lending Fund and Russell 2000 Index Fund (Combined Financial Statements) (Report Dated February 27, 2004), Daily Eafe Fund (Report Dated March 5, 2004), Daily Msci Europe Index Securities Lending Fund and Daily Msci Europe Index Fund (Combined Financial Statements) (Report Dated March 5, 2004), Short Term Investment Fund (Report Dated February 27, 2004), Government Credit Bond Fund (Report Dated February 27, 2004), Government Fund (Report Dated March 5, 2004) and Credit Fund (Report Dated March 5, 2004) Which Appear in Such Registration Statement. We Also Consent to the References to US Under the Headings "Selected Financial Data and Condensed Financial Information" and "About Our Independent Auditors" in Such Registration Statement. /S/ Pricewaterhousecoopers Llp - Boston, Massachusetts April 26, 2004

from POS AM 1 page The Equitable Life Assurance Society of the United States Effective Immediately, Equitable Hereby Amends the Endorsement Applicable to Market Value Adjustment Terms Form No. 94enmvai as Follows: The Following New Section Is Added at the End of the Endorsement After Item 4 Reports and Notices: 5. Separate Account We Have Established Separate Account No. [46] and Maintain It in Accordance With the Laws of New York State. Income, Realized and Unrealized Gains and Losses From the Assets of the Separate Account Are Credited to or Charged Against It Without Regard to Our Other Income, Gains or Losses. Assets Are Placed in This Separate Account to Support the Certificate and Other Annuity Contracts and Certificates. the Assets of a Separate Account Are Our Property. if So Stated in the Data Pages, the Portion of Such Assets Equal to the Reserves and Other Contract Liabilities Will Not Be Chargeable With Liabilities Which Arise Out of Any Other Business We Conduct. We May Transfer Assets of a Separate Account, Including Assets of the Guaranteed Period Account, in Excess of the Reserves and Other Contract Liabilities With Respect to Such Account to Another Separate Account or to Our General Account. New York, the Equitable Life Assurance Society of the United States /S/ James M. Benson /S/ Pauline Sherman - President and Chief Executive Officer Vice President and Secretary No. 96enmvai <page> Data Pages (Con'd) Part C -- Mva Endorsement (Continued) Separate Account (See Item 5 of the Mva Endorsement): [The Portion of the Assets of Separate Account No. [46] Equal to the Reserves and Other Contract Liabilities Will Not Be Chargeable With Liabilities Which Arise Out of Any Other Business We Conduct.] No. 94ica/Bmva