**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, 2011 and 2010, as indicated in our report dated May 4, 2011; 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, 2011, 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                                                   |       |                                                         |
| 333-169382                                                   |       |                                                         |

 

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 4, 2011

 

E-2

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