Exhibit 10.12

                               Amendment Number 7

                          To the Reinsurance Agreement
                            Effective January 1, 1984

                                     between
                   Allstate Life Insurance Company of New York
                    (hereinafter called the "Ceding Company")
                                       and
                         Allstate Life Insurance Company
                  (hereinafter called the "Accepting Company")

IT IS HEREBY AGREED, that the Reinsurance Agreement effective January 1, 1984,
between the Ceding Company and the Accepting Company, as previously amended by
Amendment Numbers 1 through 6 (hereinafter "Agreement") is hereby amended as
provided below.

     A.   Effective November 1, 2009, Article IV (Premium Accounting) is amended
          by adding the following to paragraph 1:

               Beginning on the first policy anniversary month following
               November 1, 2009, of each policy reinsured under this Agreement
               (except Accidental Death Benefit riders), the Ceding Company
               shall pay to the Accepting Company the annual reinsurance premium
               for such policy. Beginning on the first policy anniversary month
               following December 31, 2010, of each Accidental Death Benefit
               rider reinsured under this Agreement the Ceding Company shall pay
               to the Accepting Company the annual reinsurance premium for such
               policy.

     B.   Effective November 1, 2009, Article IV (Premium Accounting) is further
          amended by adding the following to paragraph 2:

               Within 35 (thirty-five) days after the end of each month, the
               Ceding Company shall remit to the Accepting Company the annual
               reinsurance premium for all policies reinsured hereunder whose
               policy anniversary occurred during that month subject to the
               implementation schedule specified in the preceding paragraph 1 of
               this Article IV. In the event any policy reinsured under this
               Agreement terminates before its anniversary, the Accepting
               Company will refund the pro-rata portion of reinsurance premium
               previously paid by the Ceding Company.

Except as amended hereby, the Agreement shall remain unchanged.




IN WITNESS WHEREOF, the parties to the Agreement have caused this Amendment
Number 7 to be duly executed by their respective officers on the dates shown
below.

Allstate Life Insurance Company of New York


By:    /s/ Samuel H. Pilch
       -----------------------------------
Name:  Samuel H. Pilch
Title: Group Vice President and Controller
Date:  February 8, 2010


Allstate Life Insurance Company


By:    /s/ Samuel H. Pilch
       -----------------------------------
Name:  Samuel H. Pilch
Title: Group Vice President and Controller
Date:  February 8, 2010