EXHIBIT 15



The Allstate Corporation
2775 Sanders Road
Northbrook, IL 60062-6127

We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited interim financial
information of The Allstate Corporation and subsidiaries for the periods ended
March 31, 2000 and 1999 and June 30, 2000 and 1999, as indicated in our reports
dated May 11, 2000 and August 7, 2000, 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, 2000 and June
30, 2000, 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 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
-----------------------------
Deloitte & Touche LLP

Chicago, Illinois
October 31, 2000




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