ALLSTATE LIFE INSURANCE COMPANY
LAW AND REGULATION DEPARTMENT
3100 Sanders Road , Suite J5B
Northbrook, Illinois 60062-7154
Email: Jocelyn.Liu@allstate.com
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JOCELYN LIU |
Writer's Direct Dial 847 402-5745 |
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Assistant Counsel |
Facsimile: 847 402-3781 |
April 17, 2008
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
Allstate Life Insurance Company Request for Withdrawal of Registration Statement on Form S-3 Pursuant to Rule 477 (File No. 333-150237) Accession No. 0000839759-08-000122 |
Commissioners:
On behalf of Allstate Life Insurance Company (the “Company”), I hereby request that the above-referenced Registration Statement filed on Form S-3 be withdrawn pursuant to Rule 477 under the Securities Act of 1933, as amended.
The Registration Statement was filed with the Commission on April 15, 2008, but the Company used form type of S-3, when it should have used form type S-3ASR. The Company has since re-filed the Registration Statement using the correct form type. No securities have been sold with respect to the incorrect filing.
If you have any questions or comments concerning this request, please call me at 847.402.5745.
Sincerely,
/s/ JOCELYN LIU
Jocelyn Liu, Esquire
Assistant Counsel