The Allstate Corporation (ALL) 10-Q 2007 Q3 Quarterly report

EXHIBIT 15

To the Board of Directors and Shareholders of

The Allstate Corporation:

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of The Allstate Corporation and subsidiaries for the periods ended September 30, 2007 and 2006, as indicated in our report dated October 30, 2007; 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, 2007, is incorporated by reference in the following Registration Statements:

Forms S-3 Registration Nos.	Forms S-8 Registration Nos.
333-34583	33-77928
333-134230	33-93762
	33-99136
	333-04919
	333-16129
	333-40283
	333-40289
	333-60916
	333-105632
	333-120343
	333-120344
	333-134242
	333-134243
	333-144691
	333-144692
	333-144693

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

October 30, 2007

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