(ALLSTATE LOGO)

Angela K. Fontana

Vice President, General Counsel and Secretary

May 1, 2021

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:    Acceleration Request

        Registration Statement on Form S-1

        File No. 333-254874

        Principal Underwriter: Allstate Distributors, L.L.C.

Members of the Commission:

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, Allstate Distributors, L.L.C., in its capacity as principal underwriter, hereby requests acceleration of the above-referenced Registration Statement on Form S-1 to May 1, 2021.

Very truly yours,

ALLSTATE DISTRIBUTORS, L.L.C.

/s/Angela K. Fontana

Angela K. Fontana

Vice President, General Counsel and Secretary

Allstate Distributors, L.L.C.

2775 Sanders Road, A2E Northbrook, IL 60062

T 847.402.9365 E afontana@allstate.com