Certain exhibits are filed herewith in connection with the Prospectus Supplement dated May 11, 2009 to the Prospectus dated May 8, 2009, filed as part of the Registration Statement on Form S-3 (Registration No. 333-159071) filed by The Allstate Corporation (the "Company") with the Securities and Exchange Commission covering debt securities issuable under an Indenture for Senior Debt Securities, dated as of December 16, 1997, between the Company and U.S. Bank National Association (successor in interest to State Street Bank and Trust Company) (the "Trustee"), as amended by the Third Supplemental Indenture, dated as of July 23, 1999 and the Sixth Supplemental Indenture, dated as of June 12, 2000 (the "Indenture").

On May 11, 2009, the Company executed an Underwriting Agreement (the "Underwriting Agreement") with Goldman, Sachs & Co., Barclays Capital Inc. and J.P. Morgan Securities Inc., as representatives of the several underwriters named therein. Pursuant to the Underwriting Agreement, the Company is issuing
(i) $300 million aggregate principal amount of 6.200% Senior Notes, Series A due 2014 (the "Series A Notes") under a Fourteenth Supplemental Indenture to the Indenture, dated as of May 13, 2009 (the "Fourteenth Supplemental Indenture") and (ii) $700 million aggregate principal amount of 7.450% Senior Notes, Series B due 2019 (the "Series B Notes") under a Fifteenth Supplemental Indenture to the Indenture, dated as of May 13, 2009 (the "Fifteenth Supplemental Indenture"). The Underwriting Agreement, the Fourteenth Supplemental Indenture, the Fifteenth Supplemental Indenture and opinions of counsel are filed as exhibits hereto. The form of the Series A Notes is included as Exhibit A to the Fourteenth Supplemental Indenture, and the form of the Series B Notes is included as Exhibit A to the Fifteenth Supplemental Indenture.

(d) Exhibits

Number                                   Description

1            Underwriting Agreement, dated May 11, 2009, among the Company,
             Goldman, Sachs & Co., Barclays Capital Inc. and J.P. Morgan
             Securities Inc., as representatives of the several underwriters
             named therein.

4.1          Fourteenth Supplemental Indenture, dated as of May 13, 2009, between
             the Company and the Trustee, including the form of the Series A
             Notes as Exhibit A.

4.2         Fifteenth Supplemental Indenture, dated as of May 13, 2009, between
            the Company and the Trustee, including the form of the Series B
            Notes as Exhibit A.

5.1         Opinion of Dewey & LeBoeuf LLP relating to the Series A Notes.

5.2         Opinion of Dewey & LeBoeuf LLP relating to the Series B Notes.