Exhibit 15


December 31, 2002


Board of Directors
Allstate Life Insurance Company
Northbrook, Illinois


We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Allstate Life Insurance Company and subsidiaries for the periods
ended March 31, 2002 and 2001; June 30, 2002 and 2001; and September 30, 2002
and 2001, as indicated in our reports dated May 9, 2002; August 9, 2002; and
November 12, 2002, respectively; because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2002; June 30,
2002; and September 30, 2002, are being used in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of this 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