Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following registration statements of our report dated March 8, 2012, relating to the financial statements and financial statement schedules of Allstate Life Insurance Company (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in Allstate Life Insurance Company’s recognition and presentation for other-than-temporary impairments of debt securities in 2009 and dated May 4, 2012 as to the effects of the retrospective adoption of a change in accounting for costs associated with acquiring or renewing insurance contracts as discussed in Note 2), appearing in this Current Report on Form 8-K of Allstate Life Insurance Company, and to the reference to us under the heading “Experts” in the Prospectus, which is part of the 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 |
333-177476 | 333-114562 |
333-177477 | 333-121687 |
333-177478 | 333-121691 |
333-177479 | 333-121692 |
333-177480 | 333-121693 |
333-177481 | 333-121695 |
333-177666 | 333-121697 |
333-177671 |
|
333-177672 |
|
333-177673 |
|
333-177675 |
|
333-178570 |
|
/s/ Deloitte & Touche LLP
Chicago, Illinois
May 4, 2012