Allstate Life Insurance Co Of New York POS AM Prospectus update (post-effective amendment)

Exhibit 99(2)

EXPERTS

The financial statements included in this Prospectus and the related financial statement schedules included elsewhere in this Registration Statement have been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report appearing herein and elsewhere in the Registration Statement (which report expresses an unqualified opinion on the consolidated financial statements and financial statement schedules and includes an explanatory paragraph referring to a change in presentation and method of accounting for the recognition and measurement of financial assets and financial liabilities on January 1, 2018, due to adoption of FASB Accounting Standards UpdateNo. 2016-01, Financial Instruments – Overall (Subtopic825-10)). Such financial statements and financial statement schedules are included in reliance upon the report of such firm given upon their authority as experts in accounting and auditing.