Exhibit No. Description
- ----------------- -------------------------------------------------------------
10.7* Form of Support and Expenses Agreement (included in Part C
to the Form of Series Instrument filed as Exhibit 4.13
hereto).
10.8 Administrative Services Agreement, dated as of June 27, 2002,
between Allstate Life Global Funding and AMACAR Pacific Corp.
(incorporated by reference to Registration Statement
(File No. 333-101424)).
10.9* Form of Amended and Restated Administrative Services
Agreement to be entered into between Allstate Life Global
Funding and AMACAR Pacific Corp.
10.10* Standard Administrative Services Agreement Terms.
10.11* Form of Administrative Services Agreement of each Issuing
Trust to be entered into between each Issuing Trust and
AMACAR Pacific Corp. (included in Part B to the Form of
Series Instrument filed as Exhibit 4.13 hereto).
10.12* Name Licensing Agreement, dated as of ? , between Allstate
Insurance Company and Allstate Life Global Funding.
10.13* Form of Name Licensing Agreement of each Issuing Trust
(included in Part D to the Form of Series Instrument filed
as Exhibit 4.13 hereto).
10.14* Standard Name Licensing Agreement Terms.
10.15 Indemnity Agreement, dated as of June 24, 2002, between
Allstate Life Global Funding and Wilmington Trust Company
(incorporated by reference to Registration Statement
(File No. 333-101424)).
12* Ratio of Earnings to Fixed Charges of Allstate Life Insurance
Company.
15* Letter re unaudited interim financial information.
23.1 Consent of Deloitte & Touche LLP.
23.2* Consent of Counsel of Allstate Life Insurance Company
(included in Exhibit 5.1).
23.3* Consents of LeBoeuf, Lamb, Greene & MacRae, L.L.P.
23.4* Consent of Lord, Bissell & Brook.
23.5* Consent of Richards, Layton & Finger, P.A.
24 Power of Attorney (included as part of the Allstate Life
Insurance Company signature pages).
25* Statement of Eligibility under the Trust Indenture Act of
1939 of J.P. Morgan Trust Company, National Association as
Indenture Trustee under the Indenture.
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* To be filed by amendment.
Exhibit 15
January 27, 2004
Board of Directors
Allstate Life Insurance Company
Northbrook, Illinois
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim consolidated
financial information of Allstate Life Insurance Company and subsidiaries for
the periods ended March 31, 2003 and 2002; June 30, 2003 and 2002; and September
30, 2003 and 2002, as indicated in our reports dated May 13, 2003; August 14,
2003; and November 13, 2003, 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, 2003; June 30,
2003; and September 30, 2003, 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
Chicago, Illinois
Exhibit 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration
Statement of Allstate Life Global Funding and Allstate Life Insurance Company on
Form S-3 of our report dated February 5, 2003, appearing in the Annual Report on
Form 10-K of Allstate Life Insurance Company for the year ended December 31,
2002 and to the reference to us under the heading "Experts" in the prospectus,
which is part of this Registration Statement.
/s/ Deloitte & Touche LLP
Chicago, Illinois
January 27, 2004
