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EX-32 - EXHIBIT 32 - ALLSTATE LIFE INSURANCE COexhibit32alic93015.htm
EX-31 - EXHIBIT 31.(I) - ALLSTATE LIFE INSURANCE COexhibit31ialic93015.htm
10-Q - 10-Q - ALLSTATE LIFE INSURANCE COallstatelife-93015x10q.htm


EXHIBIT 15
Allstate Life Insurance Company
3075 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 periods ended September 30, 2015 and 2014, as indicated in our report dated November 5, 2015; 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 September 30, 2015, is incorporated by reference in the following Registration Statements:
Form S-3 Registration Statement Nos.
Form N-4 Registration Statement Nos.
333-199259
333-102934
333-199260
333-114560
333-199262
333-114561
333-199264
333-114562
333-199265
333-121687
333-199266
333-121691
333-199796
333-121692
333-199797
333-121693
333-200095
333-121695
333-200098
 
333-200099
 
333-202202
 

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
November 5, 2015