EXHIBIT 15

To the Board of Directors and Shareholder of

Allstate Life Insurance Company of New York:

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of Allstate Life Insurance Company of New York for the three-month periods ended March 31, 2006 and 2005, as indicated in our report dated May 8, 2006; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended March 31, 2006, is incorporated by reference in the following Registration Statements:

Form S-3 Registration Statement Nos.		Form N-4 Registration Statement Nos.
	333-58512	033-65381
	333-100029	333-68344
		333-81970
		333-94785

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is 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

May 8, 2006

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