Report of Independent Registered Public Accounting Firm To the Board of Trustees of EQ Advisors Trust and Shareholders of each of the one hundred ten funds listed in Appendix A In planning and performing our audits of the financial statements of each of the funds listed in Appendix A (constituting EQ Advisors Trust, hereafter collectively referred to as the "Funds") as of and for the year or period ended December 31, 2023 in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N- CEN, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting. The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds' internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Funds' internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2023. This report is intended solely for the information and use of the Board of Trustees of EQ Advisors Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/PricewaterhouseCoopers LLP New York, New York February 16, 2024 Appendix A 1290 VT Convertible Securities Portfolio 1290 VT DoubleLine Opportunistic Bond Portfolio 1290 VT Equity Income Portfolio 1290 VT GAMCO Mergers & Acquisitions Portfolio 1290 VT GAMCO Small Company Value Portfolio 1290 VT High Yield Bond Portfolio 1290 VT Micro Cap Portfolio 1290 VT Moderate Growth Allocation Portfolio 1290 VT Multi-Alternative Strategies Portfolio 1290 VT Natural Resources Portfolio 1290 VT Real Estate Portfolio 1290 VT Small Cap Value Portfolio 1290 VT SmartBeta Equity ESG Portfolio 1290 VT Socially Responsible Portfolio ATM International Managed Volatility Portfolio ATM Large Cap Managed Volatility Portfolio ATM Mid Cap Managed Volatility Portfolio ATM Small Cap Managed Volatility Portfolio EQ/2000 Managed Volatility Portfolio EQ/400 Managed Volatility Portfolio EQ/500 Managed Volatility Portfolio EQ/AB Dynamic Aggressive Growth Portfolio EQ/AB Dynamic Growth Portfolio EQ/AB Dynamic Moderate Growth Portfolio EQ/AB Short Duration Government Bond Portfolio EQ/AB Small Cap Growth Portfolio EQ/AB Sustainable U.S. Thematic Portfolio* EQ/Aggressive Allocation Portfolio EQ/Aggressive Growth Strategy Portfolio EQ/All Asset Growth Allocation Portfolio EQ/American Century Mid Cap Value Portfolio EQ/American Century Moderate Growth Allocation Portfolio EQ/Balanced Strategy Portfolio EQ/Capital Group Research Portfolio EQ/ClearBridge Large Cap Growth ESG Portfolio EQ/Clearbridge Select Equity Managed Volatility Portfolio EQ/Common Stock Index Portfolio EQ/Conservative Allocation Portfolio EQ/Conservative Growth Strategy Portfolio EQ/Conservative Strategy Portfolio EQ/Conservative-Plus Allocation Portfolio EQ/Core Bond Index Portfolio EQ/Core Plus Bond Portfolio EQ/Emerging Markets Equity PLUS Portfolio EQ/Equity 500 Index Portfolio EQ/Fidelity Institutional AM Large Cap Portfolio EQ/Franklin Moderate Allocation Portfolio EQ/Franklin Rising Dividends Portfolio EQ/Franklin Small Cap Value Managed Volatility Portfolio EQ/Global Equity Managed Volatility Portfolio EQ/Goldman Sachs Growth Allocation Portfolio EQ/Goldman Sachs Mid Cap Value Portfolio EQ/Goldman Sachs Moderate Growth Allocation Portfolio EQ/Growth Strategy Portfolio EQ/Intermediate Corporate Bond Portfolio* EQ/Intermediate Government Bond Portfolio EQ/International Core Managed Volatility Portfolio EQ/International Equity Index Portfolio EQ/International Managed Volatility Portfolio EQ/International Value Managed Volatility Portfolio EQ/Invesco Comstock Portfolio EQ/Invesco Global Portfolio EQ/Invesco Global Real Assets Portfolio EQ/Invesco Moderate Allocation Portfolio EQ/Invesco Moderate Growth Allocation Portfolio EQ/Janus Enterprise Portfolio EQ/JPMorgan Growth Allocation Portfolio EQ/JPMorgan Growth Stock Portfolio EQ/JPMorgan Value Opportunities Portfolio EQ/Large Cap Core Managed Volatility Portfolio EQ/Large Cap Growth Index Portfolio EQ/Large Cap Growth Managed Volatility Portfolio EQ/Large Cap Value Index Portfolio EQ/Large Cap Value Managed Volatility Portfolio EQ/Lazard Emerging Markets Equity Portfolio EQ/Long-Term Bond Portfolio EQ/Loomis Sayles Growth Portfolio EQ/MFS International Growth Portfolio EQ/MFS International Intrinsic Value Portfolio EQ/MFS Mid Cap Focused Growth Portfolio EQ/MFS Technology Portfolio EQ/MFS Utilities Series Portfolio EQ/Mid Cap Index Portfolio EQ/Mid Cap Value Managed Volatility Portfolio EQ/Moderate Allocation Portfolio EQ/Moderate Growth Strategy Portfolio EQ/Moderate-Plus Allocation Portfolio EQ/Money Market Portfolio EQ/Morgan Stanley Small Cap Growth Portfolio EQ/PIMCO Global Real Return Portfolio EQ/PIMCO Real Return Portfolio EQ/PIMCO Total Return ESG Portfolio EQ/PIMCO Ultra Short Bond Portfolio EQ/Quality Bond PLUS Portfolio EQ/Small Company Index Portfolio EQ/T. Rowe Price Health Sciences Portfolio EQ/Ultra Conservative Strategy Portfolio EQ/Value Equity Portfolio EQ/Wellington Energy Portfolio Equitable Conservative Growth MF/ETF Portfolio Equitable Growth MF/ETF Portfolio Equitable Moderate Growth MF/ETF Portfolio Multimanager Aggressive Equity Portfolio Multimanager Core Bond Portfolio Multimanager Technology Portfolio Target 2015 Allocation Portfolio Target 2025 Allocation Portfolio Target 2035 Allocation Portfolio Target 2045 Allocation Portfolio Target 2055 Allocation Portfolio *for the period April 3, 2023 (commencement of operations) through December 31, 2023