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                     December 15, 2023

       Bill Siemers
       Interim Chief Financial Officer
       AllianceBernstein Holding L.P.
       501 Commerce Street
       Nashville, TN 37203

                                                        Re: AllianceBernstein 
Holding L.P.
                                                            Form 10-K For the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-09818

       Dear Bill Siemers:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Finance