**EXHIBIT 15**

 

AllstateLife Insurance Company

3100Sanders Road

Northbrook,Illinois 60062

 

Wehave reviewed, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States), the unaudited interim financialinformation of Allstate Life Insurance Company and subsidiaries for the threemonth periods ended March 31, 2008 and 2007, and have issued our reportdated May 12, 2008. As indicated in our report, because we did not performan audit, we expressed no opinion on that information.

 

Weare aware that our report referred to above, which is included in yourQuarterly Report on Form 10-Q for the quarter ended March 31, 2008,is incorporated by reference in the following Registration Statements:

 
| **Form S-3 Registration Statement Nos.** | ** ** | **Form N-4 Registration Statement Nos.** |
|--------------------------------------------------------------|------------|--------------------------------------------------------------|
| 333-100068                                                   |       | 333-102295                                                   |
| 333-102319                                                   |       | 333-102934                                                   |
| 333-102325                                                   |       | 333-114560                                                   |
| 333-105331                                                   |       | 333-114561                                                   |
| 333-112249                                                   |       | 333-114562                                                   |
| 333-117685                                                   |       | 333-121691                                                   |
| 333-121739                                                   |       | 333-121693                                                   |
| 333-121741                                                   |       | 333-141909                                                   |
| 333-121742                                                   |       |                                                         |
| 333-121745                                                   |       |                                                         |
| 333-121811                                                   |       |                                                         |
| 333-121812                                                   |       |                                                         |
| 333-123847                                                   |       |                                                         |
| 333-125937                                                   |       |                                                         |
| 333-129157                                                   |       |                                                         |
| 333-132994                                                   |       |                                                         |
| 333-137625                                                   |       |                                                         |
| 333-143541                                                   |       |                                                         |

 

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

 

 

/s/Deloitte & Touche LLP

 

Chicago,Illinois

May 12,2008

 

E-2

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