Allstate Life Insurance Co Of New York 10-Q 2008 Q1 Quarterly report

EXHIBIT 15

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 Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Allstate Life Insurance Company of New York for the three month periods ended March 31, 2008 and 2007, and have issued our report dated May 12, 2008.  As indicated in our report, 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 March 31, 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		333-68344
			333-81970
			333-94785
			333-143228

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

May 12, 2008

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