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Allstate Life Insurance Co of New York – ‘POS AM’ on 4/1/19 – ‘CORRESP’

On:  Monday, 4/1/19, at 5:21pm ET   ·   Delayed-Release:  Document  –  Release Delayed to:  6/3/19   ·   Accession #:  1193125-19-94736   ·   File #s:  333-203177, 333-224078

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/01/19  Allstate Life Ins Co of New York  POS AM¶              116:15M                                    Donnelley … Solutions/FA

Post-Effective Amendment of a Registration Statement
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: POS AM      Allstate Life Insurance Co of New York              HTML   2.97M 
116: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML     35K  
 2: EX-23       Consent of Independent Registered Public            HTML     33K 
                Accounting Firm                                                  
 3: EX-24       Powers of Attorney                                  HTML     58K 
 4: EX-99.(B)   Experts                                             HTML     32K 
11: R1          Document and Entity Information                     HTML     46K 
12: R2          Statements of Operations and Comprehensive Income   HTML    101K 
13: R3          Statements of Operations and Comprehensive Income   HTML     43K 
                (Parenthetical)                                                  
14: R4          Statements of Financial Position                    HTML    155K 
15: R5          Statements of Financial Position (Parenthetical)    HTML     48K 
16: R6          Statements of Shareholder's Equity                  HTML     55K 
17: R7          Statements of Cash Flows                            HTML    119K 
18: R8          General                                             HTML     48K 
19: R9          Summary of Significant Accounting Policies          HTML     87K 
20: R10         Supplemental Cash Flow Information                  HTML     45K 
21: R11         Related Party Transactions                          HTML     44K 
22: R12         Investments                                         HTML    268K 
23: R13         Fair Value of Assets and Liabilities                HTML    302K 
24: R14         Derivative Financial Instruments and Off-balance    HTML    163K 
                sheet Financial Instruments                                      
25: R15         Reserve for Life-Contingent Contract Benefits and   HTML    112K 
                Contractholder Funds                                             
26: R16         Reinsurance                                         HTML     59K 
27: R17         Deferred Policy Acquisition and Sales Inducement    HTML     47K 
                Costs                                                            
28: R18         Guarantees and Contingent Liabilities               HTML     43K 
29: R19         Income Taxes                                        HTML     64K 
30: R20         Statutory Financial Information and Dividend        HTML     39K 
                Limitations                                                      
31: R21         Benefit Plans                                       HTML     36K 
32: R22         Other Comprehensive Income                          HTML     52K 
33: R23         Summary of Investments Other Than Investments in    HTML     59K 
                Related Parties                                                  
34: R24         Reinsurance                                         HTML     64K 
35: R25         Valuation Allowances and Qualifying Accounts        HTML     43K 
36: R26         Summary of Significant Accounting Policies          HTML    128K 
                (Policies)                                                       
37: R27         General (Tables)                                    HTML     45K 
38: R28         Supplemental Cash Flow Information (Tables)         HTML     43K 
39: R29         Investments (Tables)                                HTML    285K 
40: R30         Fair Value of Assets and Liabilities (Tables)       HTML    281K 
41: R31         Derivative Financial Instruments and Off-balance    HTML    161K 
                sheet Financial Instruments (Tables)                             
42: R32         Reserve for Life-Contingent Contract Benefits and   HTML    120K 
                Contractholder Funds (Tables)                                    
43: R33         Reinsurance (Tables)                                HTML     59K 
44: R34         Deferred Policy Acquisition and Sales Inducement    HTML     49K 
                Costs (Tables)                                                   
45: R35         Income Taxes (Tables)                               HTML     61K 
46: R36         Other Comprehensive Income (Tables)                 HTML     52K 
47: R37         General - Additional Information (Detail)           HTML     36K 
48: R38         Summary of Premiums and Contract Charges by         HTML     52K 
                Product (Detail)                                                 
49: R39         Summary of Significant Accounting Policies -        HTML     63K 
                Additional Information (Detail)                                  
50: R40         Supplemental Cash Flow Information - Additional     HTML     40K 
                Information (Detail)                                             
51: R41         Schedule of Supplemental Cash Flow Information      HTML     45K 
                (Detail)                                                         
52: R42         Related Party Transactions - Additional             HTML     66K 
                Information (Detail)                                             
53: R43         Schedule for Fixed Income Securities at Amortized   HTML     72K 
                Cost, Gross Unrealized Gains and Losses and Fair                 
                Value (Detail)                                                   
54: R44         Schedule for Fixed Income Securities Based on       HTML     79K 
                Contractual Maturities (Detail)                                  
55: R45         Schedule of Net Investment Income (Detail)          HTML     58K 
56: R46         Schedule of Net Investment Income (Parenthetical)   HTML     41K 
                (Detail)                                                         
57: R47         Schedule of Realized Capital Gains (Losses) by      HTML     51K 
                Asset Type (Detail)                                              
58: R48         Schedule of Realized Capital Gains (Losses) by      HTML     53K 
                Transaction Type (Detail)                                        
59: R49         Investments - Additional Information (Detail)       HTML    107K 
60: R50         Schedule of Net Pre-Tax Appreciation (Decline) of   HTML     41K 
                Equity Securities and Limited Partnership                        
                Interests Carried at Fair Value Recognized in Net                
                Income (Detail)                                                  
61: R51         Schedule of Other-Than-Temporary Impairment Losses  HTML     62K 
                by Asset Type (Detail)                                           
62: R52         Schedule of Other-Than-Temporary Impairment Losses  HTML     38K 
                on Fixed Income Securities included in Accumulated               
                Other Comprehensive Income (Detail)                              
63: R53         Schedule of Rollforwards of Cumulative Credit       HTML     46K 
                Losses Recognized in Earnings for Fixed Income                   
                Securities Held (Detail)                                         
64: R54         Schedule of Unrealized Net Capital Gains and        HTML     89K 
                Losses (Detail)                                                  
65: R55         Schedule of Change in Unrealized net Capital Gains  HTML     63K 
                and Losses (Detail)                                              
66: R56         Schedule of Change in Unrealized net Capital Gains  HTML     37K 
                and Losses (Parenthetical) (Detail)                              
67: R57         Summary of Gross Unrealized Losses and Fair Value   HTML    100K 
                of Fixed Income and Equity Securities by Length of               
                Time (Detail)                                                    
68: R58         Schedule of Commercial Mortgage Loans by            HTML     48K 
                Geographic Distribution (Detail)                                 
69: R59         Schedule of Types of Properties Collateralizing     HTML     47K 
                Commercial Mortgage Loans (Detail)                               
70: R60         Schedule of Contractual Maturities of Mortgage      HTML     63K 
                Loans (Detail)                                                   
71: R61         Summary of Carrying Value of Non-Impaired Mortgage  HTML     55K 
                Loans by Debt Service Coverage Ration Distribution               
                (Detail)                                                         
72: R62         Schedule of Municipal Bonds Held For Investment by  HTML     44K 
                Geographic Distribution (Detail)                                 
73: R63         Fair Value of Assets and Liabilities - Additional   HTML     70K 
                Information (Detail)                                             
74: R64         Summary of Assets and Liabilities Measured at Fair  HTML    129K 
                Value on Recurring and Non-Recurring Basis                       
                (Detail)                                                         
75: R65         Summary of Quantitative Information About           HTML     49K 
                Significant Unobservable Inputs Used in Level                    
                Three Fair Value Measurements (Detail)                           
76: R66         Schedule of Rollforward of Level 3 Assets and       HTML    159K 
                Liabilities Held at Fair Value on Recurring Basis                
                (Detail)                                                         
77: R67         Schedule of Rollforward of Level 3 Assets and       HTML     53K 
                Liabilities Held at Fair Value on Recurring Basis                
                (Parenthetical) (Detail)                                         
78: R68         Schedule of Change in Unrealized Gains and Losses   HTML     62K 
                Included in Net Income for Level Three Assets and                
                Liabilities Held (Detail)                                        
79: R69         Schedule of Carrying Values and Fair Value          HTML     50K 
                Estimates of Financial Instruments not Carried at                
                Fair Value (Detail)                                              
80: R70         Summary of Volume and Fair Value Positions of       HTML    119K 
                Derivative Instruments and Reporting Location in                 
                Statement of Financial Position (Detail)                         
81: R71         Schedule of Gross and Net Amount for Company's OTC  HTML     78K 
                Derivatives Subject to Enforceable Master Netting                
                Arrangements (Detail)                                            
82: R72         Summary of Gains and Losses from Valuation and      HTML     65K 
                Settlements For Derivatives Not Designated As                    
                Hedges (Detail)                                                  
83: R73         Derivative Financial Instruments and Off-balance    HTML     40K 
                sheet Financial Instruments - Additional                         
                Information (Detail)                                             
84: R74         Summary of Counterparty Credit Exposure by          HTML     44K 
                Counterparty Credit Rating (Detail)                              
85: R75         Derivatives Financial Instruments and Off Balance   HTML     43K 
                Sheet Financial Instruments -Summary of Fair Value               
                of Derivatives (Detail)                                          
86: R76         Derivatives Financial Instruments and Off Balance   HTML     42K 
                Sheet Financial Instruments - Schedule of                        
                Contractual Amounts of Off Balance Sheet Financial               
                instruments (Detail)                                             
87: R77         Schedule of Reserve for Life-Contingent Contract    HTML     50K 
                Benefits (Detail)                                                
88: R78         Schedule of Key Assumptions Used In Calculation     HTML     56K 
                Reserve for Life-Contingent Contract Benefits                    
                (Detail)                                                         
89: R79         Reserve for Life-Contingent Contract Benefits and   HTML     44K 
                Contractholder Funds - Additional Information                    
                (Detail)                                                         
90: R80         Schedule of Contractholder Funds (Detail)           HTML     46K 
91: R81         Schedule of Contract Provisions Related to          HTML     62K 
                Contractholder Funds (Detail)                                    
92: R82         Schedule of Contractholder Funds Activity (Detail)  HTML     51K 
93: R83         Summary of Variable Annuity Contracts with          HTML     58K 
                Guarantees (Detail)                                              
94: R84         Summary of Liabilities for Guarantees (Detail)      HTML     72K 
95: R85         Summary of Liabilities for Guarantees               HTML     57K 
                (Parenthetical) (Detail)                                         
96: R86         Reinsurance - Additional Information (Detail)       HTML     68K 
97: R87         Schedule of Effects of Reinsurance on Premiums and  HTML     48K 
                Contract Charges (Detail)                                        
98: R88         Schedule of Effects of Reinsurance on Contract      HTML     48K 
                Benefits (Detail)                                                
99: R89         Schedule of Effect of Reinsurance on Interest       HTML     46K 
                Credited to Contractholder Funds (Detail)                        
100: R90         Schedule of Deferred Policy Acquisition Costs       HTML     47K  
                (Detail)                                                         
101: R91         Schedule of Deferred Sales Inducement Activity      HTML     44K  
                (Detail)                                                         
102: R92         Guarantees and Contingent Liabilities - Additional  HTML     40K  
                Information (Detail)                                             
103: R93         Income Taxes - Additional Information (Detail)      HTML     59K  
104: R94         Components of Deferred Income Tax Assets and        HTML     70K  
                Liabilities (Detail)                                             
105: R95         Components of Income Tax Benefit Expense (Detail)   HTML     44K  
106: R96         Reconciliation of Statutory Federal Income Tax      HTML     52K  
                Rate to Effective Income Tax Rate (Detail)                       
107: R97         Statutory Financial Information and Dividend        HTML     49K  
                Limitations - Additional Information (Detail)                    
108: R98         Benefit Plans - Additional Information (Detail)     HTML     40K  
109: R99         Schedule of Components of Other Comprehensive       HTML     85K  
                Income on Pre-Tax and After-Tax Basis (Detail)                   
110: R100        Schedule I - Summary of Investments Other Than      HTML     96K  
                Investments in Related Parties (Detail)                          
111: R101        Schedule IV - Reinsurance (Detail)                  HTML     70K  
112: R102        Schedule V - Valuation Allowances and Qualifying    HTML     45K  
                Accounts (Detail)                                                
114: XML         IDEA XML File -- Filing Summary                      XML    228K  
113: EXCEL       IDEA Workbook of Financial Reports                  XLSX    158K  
 5: EX-101.INS  XBRL Instance -- ck0000839759-20181231               XML   4.22M 
 7: EX-101.CAL  XBRL Calculations -- ck0000839759-20181231_cal       XML    350K 
 8: EX-101.DEF  XBRL Definitions -- ck0000839759-20181231_def        XML   1.65M 
 9: EX-101.LAB  XBRL Labels -- ck0000839759-20181231_lab             XML   2.07M 
10: EX-101.PRE  XBRL Presentations -- ck0000839759-20181231_pre      XML   1.88M 
 6: EX-101.SCH  XBRL Schema -- ck0000839759-20181231                 XSD    342K 
115: ZIP         XBRL Zipped Folder -- 0001193125-19-094736-xbrl      Zip    352K  


Delayed-Release ‘CORRESP’   —   Comment-Response or Other Letter to the SEC


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  Acceleration Letter  

April 1, 2019

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

RE:

Acceleration Request –

 

Post-Effective Amendment No. 1 to Registration Statement on Form S-1

 

File No. 333-224078

 

Registrant: Allstate Life Insurance Company of New York

 

Principal Underwriter: Allstate Distributors, L.L.C.

Members of the Commission:

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, acceleration of the above-referenced Post-Effective Amendment No. 1 to Registration Statement on Form S-1 is hereby requested to May 1, 2019.

Please direct any questions or comments to Angela K. Fontana at 847-402-9365. Thank you.

Very truly yours,

ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK

ALLSTATE DISTRIBUTORS, L.L.C.

 

/s/ Angela K. Fontana
Angela K. Fontana
Vice President, General Counsel and Secretary

Dates Referenced Herein

This ‘POS AM’ Filing    Date    Other Filings
5/1/19None on these Dates
Filed on:4/1/19
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Filing Submission 0001193125-19-094736   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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