**EXHIBIT 15**

To the Board of Directorsand Shareholder ofAllstate Life Insurance Company:

Wehave made a review, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States), of the unaudited interim financialinformation of Allstate Life Insurance Company and subsidiaries for thethree-month periods ended March 31, 2007 and 2006, as indicated in our reportdated May 4, 2007; because we did not perform an audit, we expressed no opinionon that information.

We are aware that our report referred to above, whichis included in your Quarterly Report on Form 10-Q for the quarter ended March31, 2007, is incorporated by reference in the following RegistrationStatements:
| Form S-3 Registration Statement Nos. | ** ** | **Form N-4 Registration Statement Nos.** | ** ** |
|----------------------------------------------------------|------------|--------------------------------------------------------------|------------|
| 333-100068                                               |       | 333-102934                                                   |       |
| 333-102319                                               |       | 333-114560                                                   |       |
| 333-102325                                               |       | 333-114561                                                   |       |
| 333-104789                                               |       | 333-114562                                                   |       |
| 333-105331                                               |       | 333-121691                                                   |       |
| 333-112233                                               |       | 333-121693                                                   |       |
| 333-112249                                               |       |                                                         |       |
| 333-117685                                               |       |                                                         |       |
| 333-119296                                               |       |                                                         |       |
| 333-119706                                               |       |                                                         |       |
| 333-121739                                               |       |                                                         |       |
| 333-121741                                               |       |                                                         |       |
| 333-121742                                               |       |                                                         |       |
| 333-121745                                               |       |                                                         |       |
| 333-121811                                               |       |                                                         |       |
| 333-121812                                               |       |                                                         |       |
| 333-123847                                               |       |                                                         |       |
| 333-125937                                               |       |                                                         |       |
| 333-129157                                               |       |                                                         |       |

 

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 4, 2007                        |

 

 

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