EXHIBIT 32

SECTION 1350 CERTIFICATIONS

     Each of the undersigned hereby certifies that to his knowledge the report
on Form 10-K for the fiscal year ended December 31, 2008 of Allstate Life
Insurance Company of New York filed with the Securities and Exchange Commission
fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934 and that the information contained in such report fairly
presents, in all material respects, the financial condition and result of
operations of Allstate Life Insurance Company of New York.

March 18, 2009

                          /s/  FREDERICK F. CRIPE
                          -----------------------
                          Frederick F. Cripe
                          Chairman, President and Chief Executive Officer

                          /s/  JOHN C. PINTOZZI
                          ---------------------
                          John C. Pintozzi
                          Vice President and Chief Financial Officer