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      <liveTestFlag>LIVE</liveTestFlag>
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          <ccc>XXXXXXXX</ccc>
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        <confirmingCopyFlag>false</confirmingCopyFlag>
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      <investmentCompanyType>N-6</investmentCompanyType>
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    <generalInfo reportEndingPeriod="2025-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Equitable America Variable Account K</registrantFullName>
      <investmentCompFileNo>811-22886</investmentCompFileNo>
      <registrantCik>0001585490</registrantCik>
      <registrantLei>254900KU6Z0N3LDNPE85</registrantLei>
      <registrantstreet1>1345 Avenue of the Americas</registrantstreet1>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10105</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>2125541234</registrantphoneNumber>
      <websites>
        <website webpage="www.equitable.com"/>
      </websites>
      <locationBooksRecords>
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          <officeName>Equitable Financial Life Insurance Company of America</officeName>
          <officeAddress1>1345 Avenue of the Americas</officeAddress1>
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          <officeRecordsZipCode>10105</officeRecordsZipCode>
          <officePhone>2125541234</officePhone>
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          <officeName>Equitable Financial Life Insurance Company of America</officeName>
          <officeAddress1>135 W 50th Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
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          <officeName>Equitable Financial Life Insurance Company of America</officeName>
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          <officeCity>Kansas City</officeCity>
          <officeStateCountry officeState="US-MO" officeCountry="US"/>
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          <officeName>Equitable Financial Life Insurance Company of America</officeName>
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          <officeAddress2>Suite 150</officeAddress2>
          <officeCity>Charlotte</officeCity>
          <officeStateCountry officeState="US-NC" officeCountry="US"/>
          <officeRecordsZipCode>28262-4333</officeRecordsZipCode>
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        <locationBooksRecord>
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          <officeCity>Omaha</officeCity>
          <officeStateCountry officeState="US-NE" officeCountry="US"/>
          <officeRecordsZipCode>68154</officeRecordsZipCode>
          <officePhone>2125541234</officePhone>
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        <locationBooksRecord>
          <officeName>Equitable Financial Life Insurance Company of America</officeName>
          <officeAddress1>3333 Finley Road</officeAddress1>
          <officeCity>Downers Grove</officeCity>
          <officeStateCountry officeState="US-IL" officeCountry="US"/>
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      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-6</registrantClassificationType>
      <isSecuritiesActRegistration>N</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Robert O' Keefe</ccoName>
          <crdNumber>003063614</crdNumber>
          <ccoStreet1>1345 Avenue of the Americas</ccoStreet1>
          <ccoCity>New York</ccoCity>
          <ccoStateCountry ccoState="US-NY" ccoCountry="US"/>
          <ccoZipCode>10105</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
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        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-34199"/>
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      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Equitable Advisors, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-17883 </principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000006627</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderwriterRssdId>N/A</principalUnderwriterRssdId>
          <principalUnderWriterStateCountry principalUnderWriterState="US-NY" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>Equitable Distributors, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-42123 </principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000025900</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderwriterRssdId>N/A</principalUnderwriterRssdId>
          <principalUnderWriterStateCountry principalUnderWriterState="US-NC" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>00238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantRssdId>N/A</publicAccountantRssdId>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Equitable Financial Life Insurance Company of America</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>549300U0TGYHZWHQH418</depositorLei>
          <depositorRssdId>N/A</depositorRssdId>
          <depositorStateCountry depositorState="US-NY" depositorCountry="US"/>
          <depositorUltimateParentname>Equitable Holdings, Inc.</depositorUltimateParentname>
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      <uitAdmins>
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          <uitAdminName>Equitable Financial Life Insurance Company of America</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
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          <uitAdminStateCountry uitAdminState="US-NY" uitAdminCountry="US"/>
          <isUitAdminAffiliated>Y</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
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      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000043084"/>
      <numOfContracts>81347</numOfContracts>
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        <contractSecurity separateAccountSecurityName="Corporate Sponsored Variable Universal Life" separateAccountContractId="C000133364" separateAccountTotalAsset="562263028.510000000000" numContractsSold="0" grossPremiumReceived="5499520.560000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="14757622.280000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
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        <contractSecurity separateAccountSecurityName="Equitable Advantage" separateAccountContractId="C000229054" separateAccountTotalAsset="400112.340000000000" numContractsSold="0" grossPremiumReceived="133907.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="116189.650000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="VUL Incentive Life Protect" separateAccountContractId="C000243978" separateAccountTotalAsset="98627227.220000000000" numContractsSold="4034" grossPremiumReceived="139809676.430000000000" grossPremiumReceivedSection1035="32352239.290000000000" numContractsAffected="723" contractValueRedeemed="3181357.860000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
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      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
      <isRule12D1Dash4Reliance>N</isRule12D1Dash4Reliance>
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    </unitInvestmentTrust>
    <signature registrantSignedName="Equitable America Variable Account K" signedDate="2026-03-06" signature="Marion Mackenzie" title="Signatory Officer"/>
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