SEC Company Response from ALLSTATE LIFE INSURANCE CO OF NEW YORK (CIK 0000839759) — Apr 16, 2020
ALLSTATE LIFE INSURANCE CO OF NEW YORK (CIK 0000839759)
Date: April 16, 2020 · CIK: 0000839759 · Accession: 0001628280-20-005042
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File numbers found in text: 333-224078
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CORRESP 1 filename1.htm Document April 16, 2020 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Allstate Life Insurance Company of New York Post-Effective Amendment No. 2 to Registration Statement on Form S-1 File No. 333-224078 Members of the Commission: The above-referenced Registrant filed a post-effective amendment on Form S-1 on April 1, 2020. As requested, I represent that the disclosures included in the above-referenced post-effective amendment on Form S-1 do not make any material change to existing disclosures and request selective review. 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 direct any questions or comments to me at 847-402-2759. Thank you. Very truly yours, /s/ Efie Vainikos Efie Vainikos Enclosure cc: Elizabeth Gioia, Esq. Prudential Financial