Consent
of Independent Registered Public Accounting Firm
The
General Partner and Unitholders
AllianceBernstein
Holding L.P.:
We
consent to the incorporation by reference in the registration statement on
Form
S-8 of AllianceBernstein Holding L.P. (the “Registrant”) pertaining to the
AllianceBernstein Commission Substitution Plan, the Amended and Restated
AllianceBernstein Partners Compensation Plan, and the AllianceBernstein L.P.
Financial Advisor Wealth Accumulation Plan of our report dated February 24,
2006, with respect to the statement of financial condition of the Registrant
as
of December 31, 2005, and the related statements of income, changes in partners’
capital and comprehensive income and cash flows for each of the years in
the
two-year period ended December 31, 2005, which report appears in the December
31, 2006 annual report on Form 10-K of the Registrant.
/s/
KPMG LLP
New
York,
New York
April
18,
2007