Samuel H. Pilch
Group Vice President and
Controller
Allstate Life Insurance Company
July 17, 2007
Ms. Ibolya Ignat
Staff Accountant
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
Mail Stop 6010
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Re: |
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Allstate Life Insurance Company |
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Form 10-K for the Fiscal Year Ended December 31, 2006 |
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Filed on March 13, 2007 |
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Form 8-K dated April 23, 2007 |
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Filed on April 23, 2007 |
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File No. 000-31248 |
Dear Ms. Ignat:
This letter relates to your June 29, 2007 letter providing comments from the Securities and Exchange Commission staff resulting from their review of Allstate Life Insurance Company’s disclosures in the filings referenced above. As I explained to you during our telephone conversation this morning, I received the letter by U.S. Mail only today. Consequently and unfortunately, I cannot respond to the comments in accordance with the request in your letter to respond within ten business days. However, I expect to be able to respond on or before August 1, 2007.
If you have any questions regarding this response letter, please contact me at
(847) 402-2213.
Very truly yours,
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/s/ Samuel H. Pilch |
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Samuel H. Pilch |
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Group Vice President and Controller |
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Allstate Life Insurance Company |
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