Exhibit 99.1

                         ANNUAL STATEMENT OF COMPLIANCE

                  I, Janice Ott Rotunno, a duly elected and acting officer of
J.P. Morgan Trust Company, National Association ("Indenture Trustee"), do hereby
certify on behalf of the Indenture Trustee, that:

                  1. I have reviewed and examined the performance by the
Indenture Trustee of the application of trust money collected by the Indenture
Trustee pursuant to Section 5.3 of the Indenture under which the Trust's notes
(the "Notes") were issued during the fiscal year ending December 31, 2005 (the
"Relevant Year"); and

                  2. Based upon my review and examination described in 1 above,
and except as provided in the information furnished by the Indenture Trustee for
purposes of the auditor's report delivered pursuant to Section 2.2(a)(x) of the
Amended and Restated Administrative Services Agreement dated as of April 27,
2004, between AMACAR Pacific Corp. and Allstate Life Global Funding, to the best
of my knowledge, the application of trust money collected by the Indenture
Trustee pursuant to Section 5.3 of the Indenture was performed in accordance
with the terms of the Indenture throughout the Relevant Year.


J.P. Morgan Trust Company, National Association, as Indenture Trustee


By:      /s/ Janice Ott Rotunno
         -----------------------------------
         Name:  Janice Ott Rotunno
         Title:  Vice President


Date:     March 27, 2006