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10-Q - 10-Q - ALLSTATE LIFE INSURANCE COa10-5783_110q.htm
EX-32 - EX-32 - ALLSTATE LIFE INSURANCE COa10-5783_1ex32.htm
EX-31.(I) - EX-31.(I) - ALLSTATE LIFE INSURANCE COa10-5783_1ex31di.htm

EXHIBIT 15

 

Allstate Life Insurance Company

3100 Sanders Road

Northbrook, IL 60062

 

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Allstate Life Insurance Company and subsidiaries for the three-month periods ended March 31, 2010 and 2009, as indicated in our report dated May 5, 2010; because we did not perform an audit, we expressed no opinion on that information.

 

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended March 31, 2010, is incorporated by reference in the following Registration Statements:

 

Form S-3 Registration Statement Nos.

 

Form N-4 Registration Statement Nos.

333-150286

 

333-102934

333-150577

 

333-114560

333-150583

 

333-114561

333-156064

 

333-114562

333-157311

 

333-121687

333-157314

 

333-121691

333-157318

 

333-121692

333-157319

 

333-121693

333-157320

 

333-121695

333-157331

 

333-121697

333-157332

 

 

333-157334

 

 

333-158182

 

 

333-159317

 

 

 

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

 

 

/s/ Deloitte & Touche LLP

 

Chicago, Illinois

May 5, 2010

 

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