CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby
consent to the incorporation by reference in this Registration Statement
on
Form S-8 of our report dated February 27, 2007, relating to the financial
statements as of and for the year ended December 31, 2006,
and management’s assessment of the effectiveness of internal control
over financial reporting and the effectiveness of internal control over
financial reporting as of December 31, 2006, which appears in AllianceBernstein
Holding L.P.’s Annual Report on Form 10-K for the year ended December 31,
2006.
/s/
PricewaterhouseCoopers LLP
New
York,
New York
April
18,
2007