Periodic/Interim Report by Investment Company (Form N-30B-2)

				Alfred Ayensu-Ghartey
				Vice President and
				Associate General Counsel
				212-314-2777
				[email protected]

EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF AMERICA

March 4, 2026

Via EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:		Equitable America Variable Account K (the "Registrant") Registration Nos.:
		333-191149 and 811-22886		Incentive Life Legacy
				Incentive Life Legacy II
				Incentive Life Legacy III
		333-191150 and 811-22886		Corporate Sponsored Variable Universal Life
		333-207014 and 811-22886		Incentive Life Optimizer III
		333-229237 and 811-22886		VUL Legacy
		333-229238 and 811-22886		VUL Optimizer
		333-256256 and 811-22886		Equitable Advantage
		333-271991 and 811-22886		VUL Incentive Life Protect
		333-281513 and 811-22886		VUL Optimizer (Series 166)

Commissioners:

Equitable Financial Life Insurance Company of America ("Equitable America"), on behalf of the Registrant, has sent to contract owners the annual report for the period ended December 31, 2025, for the following mutual funds in which the 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 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/Aggressive Allocation

EQ/Aggressive Growth Strategy

EQ/All Asset Growth Allocation

EQ/American Century Mid Cap Value

EQ/Balanced Strategy

EQ/Capital Group Research

EQ/ClearBridge Large Cap Growth ESG

EQ/Common Stock Index

EQ/Conservative Allocation

EQ/Conservative Growth Strategy

EQ/Conservative-Plus Allocation

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/Global Equity Managed Volatility

EQ/Goldman Sachs Mid Cap Value

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

EQ/Invesco Global

EQ/Invesco Global Real Assets

EQ/Janus Enterprise

EQ/JPMorgan Growth Stock

EQ/JPMorgan Value Opportunities

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/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 2025 Allocation

Target 2035 Allocation

Target 2045 Allocation

Target 2055 Allocation

•

Invesco Variable Insurance Funds - Series II:

Invesco V.I. Diversified Dividend

Invesco V.I. Global Core Equity

Invesco V.I. Global Health Care

Invesco V.I. Technology

•

AllianceBernstein Variable Product Series Fund, Inc - Class B:

AB VPS Discovery Value Portfolio

•

American Funds Insurance Funds Series® - Class 4:

American Funds Insurance Series^® Asset Allocation Fund

American Funds Insurance Series^® Global Small Capitalization Fund^SM

American Funds Insurance Series^® New World Fund^®

•

BNY Mellon Stock Index Fund, Inc. - Initial Shares

•

Blackrock Variable Series Fund, Inc. - Class III:

BlackRock Global Allocation V.I. Fund

•

Delaware Variable Insurance Product (VIP) Trust - Service Class:

Nomura VIP High Income Series (formerly Macquarie VIP High Income Series)

•

Fidelity Variable Insurance Products - Service Class 2:

Fidelity^® VIP Asset Manager 70%

Fidelity^® Variable Insurance Products (VIP) Asset Manager^SM

Fidelity^® VIP Mid Cap

Fidelity VIP Value

•

Franklin Templeton Variable Insurance Products Trust - Class 2:

Franklin Income VIP

Franklin Small Cap Value VIP

Templeton Developing Markets VIP

Templeton Global Bond VIP

•

Janus Aspen Series - Institutional and Service Shares

Janus Henderson Balanced Portfolio

Janus Henderson Series Overseas

Janus Henderson Series Enterprise

Janus Henderson Mid Cap Value

Janus Henderson Global Research

•

Lord Abbett:

Lord Abbett Bond Debenture

•

MFS Variable Insurance Trust - Initial Class (A):

MFS^® Massachussets Investors Growth Stock Series

•

Morgan Stanley Variable Insurance Fund, Inc. - Class II Shares:

Emerging Markets Debt

•

PIMCO Variable Insurance Trust - Advisor Class:

PIMCO CommodityRealReturn^® Strategy

•

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

•

Van Eck VIP Trust - S Class:

VanEck VIP Global Resources

VanEck VIP Emerging Markets

VanEck VIP Emerging Markets Bond Fund

Some of the funds listed above may not be available under every contract offered by the Registrant.

Equitable America 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.

EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF AMERICA

8501 IBM Drive, Suite 150, Charlotte, NC 28262-4333