EXHIBIT 15
Allstate Life Insurance Company
3100 Sanders Road
Northbrook, Illinois 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 (the “Company”) for the periods ended September 30, 2009 and 2008, as indicated in our report dated November 10, 2009 (which report includes an explanatory paragraph relating to a change in the Company’s presentation and method of accounting for other-than-temporary impairments of debt securities in the second quarter of 2009); 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, 2009, is incorporated by reference in the following Registration Statements:
Form S-3 Registration Statement Nos. |
| Form N-4 Registration Statement Nos. |
333-150286 |
| 333-102934 |
333-150577 |
| 333-114560 |
333-150583 |
| 333-114561 |
333-156064 |
| 333-114562 |
333-157311 |
| 333-121687 |
333-157314 |
| 333-121691 |
333-157318 |
| 333-121692 |
333-157319 |
| 333-121693 |
333-157320 |
| 333-121695 |
333-157331 |
| 333-121697 |
333-157332 |
|
|
333-157334 |
|
|
333-158182 |
|
|
333-159317 |
|
|
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 10, 2009
E-2