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      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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      <filer>
        <credentials>
          <cik>0001109448</cik>
          <ccc>XXXXXXXX</ccc>
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      <periodOfReport>03-31-2026</periodOfReport>
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      <reportCalendarOrQuarter>03-31-2026</reportCalendarOrQuarter>
      <filingManager>
        <name>ALLIANCEBERNSTEIN L.P.</name>
        <address>
          <com:street1>501 COMMERCE STREET</com:street1>
          <com:city>NASHVILLE</com:city>
          <com:stateOrCountry>TN</com:stateOrCountry>
          <com:zipCode>37203</com:zipCode>
        </address>
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      <reportType>13F HOLDINGS REPORT</reportType>
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      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>All media outlets, please contact Carly Symington at AllianceBernstein (629-213-5568) with any questions. All other questions can be directed to Section13U5Filings@alliancebernstein.com.</additionalInformation>
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      <name>Marcus Edwards</name>
      <title>AVP/ Senior Compliance Associate</title>
      <phone>914-993-2976</phone>
      <signature>Marcus Edwards</signature>
      <city>Nashville</city>
      <stateOrCountry>TN</stateOrCountry>
      <signatureDate>05-15-2026</signatureDate>
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      <isConfidentialOmitted>false</isConfidentialOmitted>
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            <cik>0001333986</cik>
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            <name>Equitable Holdings, Inc.</name>
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