Jan Fischer-Wade
Allstate Life Insurance Company
Phone: (402) 975-6368
Email: jfis6@allstate.com
April 26, 2018
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Re: | Allstate Life Insurance Company of New York (“Registrant”) |
Registration Statement on Form S-1
File No. 333-224078
Members of the Commission:
The above-referenced Registrant filed a Registration Statement on Form S-1 on April 2, 2018.
As requested, I represent that the disclosures included in the above-referenced Registration Statement on Form S-1 do not make any material change to existing disclosures. As such, if this Registration Statement on Form S-1 pertained to a registered investment company subject to Rule 485 under the Securities Act of 1933, it would be eligible for filing under Rule 485(b).
Please call me at (402) 975-6368 if you have any questions.
Very truly yours,
/s/JAN FISCHER-WADE_
Jan Fischer-Wade
Senior Attorney