**EXHIBIT 15**

 

Allstate Life Insurance Company

3100 Sanders Road

Northbrook, Illinois 60062

 

We have reviewed, in accordance with the standards of the PublicCompany Accounting Oversight Board (United States), the unaudited interimfinancial information of Allstate Life Insurance Company and subsidiaries (the “Company”)for the periods ended June 30, 2009 and 2008, as indicated in our reportdated August 11, 2009 (which report includes an explanatory paragraphrelating to a change in the Company’s presentation and method of accounting forother-than-temporary impairments of debt securities); because we did notperform an audit, we expressed no opinion on that information.

 

We are aware that our report referred to above, which is included inyour Quarterly Report on Form 10-Q for the quarter ended June 30,2009, is incorporated by reference in the following Registration Statements:

 
| **Form S-3  Registration Statement Nos.** | ** ** | **Form N-4 Registration Statement Nos.** |
|------------------------------------------------|------------|-----------------------------------------------|
| 333-119706                                     |       | 333-102934                                    |
| 333-121739                                     |       | 333-114560                                    |
| 333-121742                                     |       | 333-114561                                    |
| 333-121745                                     |       | 333-114562                                    |
| 333-150286                                     |       | 333-121687                                    |
| 333-150577                                     |       | 333-121691                                    |
| 333-150583                                     |       | 333-121692                                    |
| 333-156064                                     |       | 333-121693                                    |
| 333-157311                                     |       | 333-121695                                    |
| 333-157314                                     |       | 333-121697                                    |
| 333-157318                                     |       |                                          |
| 333-157319                                     |       |                                          |
| 333-157320                                     |       |                                          |
| 333-157331                                     |       |                                          |
| 333-157334                                     |       |                                          |
| 333-158174                                     |       |                                          |
| 333-158182                                     |       |                                          |

 

We also 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 or certifiedby an accountant within the meaning of Sections 7 and 11 of that Act.

 

 

/s/ Deloitte & Touche LLP

 

 

Chicago, Illinois

August 11, 2009

 

E-2

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