EXHIBIT 15
Allstate Life Insurance Company
3075 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 periods ended September 30, 2017 and 2016, as indicated in our report dated November 2, 2017; 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 September 30, 2017, is incorporated by reference in the following Registration Statements:
| Form S-3 Registration Statement Nos. | Form N-4 Registration Statement Nos. |
| 333-220830 | 333-102934 |
| 333-220831 | 333-114560 |
| 333-220837 | 333-114561 |
| 333-220835 | 333-114562 |
| 333-220836 | 333-121687 |
| 333-220832 | 333-121691 |
| 333-220580 | 333-121692 |
| 333-220569 | 333-121693 |
| 333-220570 | 333-121695 |
| 333-220606 | |
| 333-220605 | |
| 333-220581 | |
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
November 2, 2017