Exhibit 15

Allstate Life Insurance Company of New York
100 Motor Parkway, Suite 132
Hauppauge, NY 11788

We have reviewed, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), the unaudited interim financial
information of Allstate Life Insurance Company of New York for the three-month
periods ended March 31, 2009 and 2008, and have issued our report dated May 11,
2009.  As indicated in such report, because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, is
incorporated by reference in this Form S-1 Post-Effective Amendment No. 1 to
Registration Statement No. 333-158183.

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
June 12, 2009