The first statement is:

Then, first we need to find (AUB)', so:

Now that we know (AUB)', let's find (AUB)'nC:

The second statement is:

First, let's find (A'UC'):

Now, let's find (B'UC):

Finally, let's find (A'UC')n(B'UC):

Then, the answer is the statements are NOT equal for all sets A, B and C.