LeBoeuf, Lamb, Greene & MacRae L.L.P. A Limited Liability Partnership Including Professional Corporations NEW YORK 125 West 55th Street LONDON WASHINGTON, D.C. New York, NY 10019-5389 (A LONDON-BASED ALBANY (212) 424-8000 MULTINATIONAL BOSTON Facsimile: (212) 424-8500 PARTNERSHIP) DENVER Direct Dial: (212) 424-8137 PARIS HARRISBURG BRUSSELS HARTFORD JOHANNESBURG HOUSTON (PTY) LTD. JACKSONVILLE MOSCOW LOS ANGELES RIYADH NEWARK (AFFILIATED OFFICE) PITTSBURGH TASHKENT SALT LAKE CITY BISHKEK SAN FRANCISCO ALMATY BEIJING June 10, 2003 BY FACSIMILE AND EDGAR - ---------------------- U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Mail Stop 3-9 Washington, D.C. 20549 Re: Withdrawal of Registration Statement on Form S-1/S-3 filed by Allstate Life Global Funding and Allstate Life Insurance Company (File Nos. 333-101424 and 333-101424-01) ---------------------------------------------------------------- Dear Ladies and Gentlemen: Pursuant to Rule 477 under the Securities Act of 1933, as amended (the "Securities Act"), Allstate Life Global Funding and Allstate Life Insurance Company (the "Registrants") hereby request withdrawal of their Registration Statement on Form S-1/S-3, together will all exhibits thereto (the "Registration Statement"), filed on November 22, 2002 (File Nos. 333-101424 and 333-101424-01) pursuant to the Securities Act. The Registrants request an order granting the withdrawal of the Registration Statement be issued by the U.S. Securities and Exchange Commission (the "Commission") as soon as possible. The Registration Statement has not been declared effective by the Commission and no securities have been sold under the Registration Statement. The Registrants have decided not to proceed with the offering contemplated by the Registration Statement at this time. Allstate Life Insurance Company may undertake a subsequent private offering. The Registrants request that in accordance with Rule 457(p) of the Securities Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the account of Allstate Life Insurance Company for future use.U.S. Securities and Exchange Commission June 10, 2003 Page 2 Please contact me at (212) 424-8137 with any questions you have regarding this matter. Best regards, /s/ Joseph L. Seiler III Joseph L. Seiler III AGREED TO AND ACKNOWLEDGED BY: ALLSTATE LIFE GLOBAL FUNDING By: AMACAR Pacific Corp., not in its individual capacity but solely as Administrator By: /s/ Douglas K. Johnson ----------------------------- Name: Douglas K. Johnson Title: President ALLSTATE LIFE INSURANCE COMPANY By: /s/ Michael J. Velotta ----------------------------- Name: Michael J. Velotta Title: Senior Vice President, Secretary & General Counsel