**EXHIBIT15**

 

Allstate Life Insurance Company of New York

100 Motor Parkway, Suite 132

Hauppauge, New York 11788

 

We have reviewed, in accordance with the standards of the PublicCompany Accounting Oversight Board (United States), the unaudited interim financialinformation of Allstate Life Insurance Company of New York for the periodsended September 30, 2008 and 2007, as indicated in our report dated November 20,2008; because we did not perform an audit, we expressed no opinion on thatinformation.

 

We are aware that our report referred to above, which is included inyour Quarterly Report on Form 10-Q for the quarter ended September 30,2008, is incorporated by reference in the following Registration Statements:

 
| **Form S-3 Registration Statement Nos.** | ** ** | **Form N-4 Registration Statement Nos.** | ** ** |
|--------------------------------------------------------------|------------|--------------------------------------------------------------|------------|
| 333-58512                                                    |       | 033-65381                                                    |       |
| 333-100029                                                   |       | 333-94785                                                    |       |
|                                                         |       | 333-61698                                                    |       |
|                                                         |       | 333-66710                                                    |       |
|                                                         |       | 333-68344                                                    |       |
|                                                         |       | 333-74411                                                    |       |
|                                                         |       | 333-81592                                                    |       |
|                                                         |       | 333-81970                                                    |       |
|                                                         |       | 333-93889                                                    |       |
|                                                         |       | 333-114627                                                   |       |
|                                                         |       | 333-114629                                                   |       |
|                                                         |       | 333-114626                                                   |       |
|                                                         |       | 333-114630                                                   |       |
|                                                         |       | 333-143228                                                   |       |

 

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 orcertified by an accountant within the meaning of Sections 7 and 11 of that Act.

 

/s/Deloitte & Touche LLP

 

Chicago, Illinois

November 20, 2008

 

E-2

----