AMENDMENT NUMBER ONE TO THE PRINCIPAL UNDERWRITING AGREEMENT BETWEEN ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK AND ALLSTATE DISTRIBUTORS, L.L.C.

Exhibit 10.1

AMENDMENT NUMBER ONE TO THE PRINCIPAL UNDERWRITING AGREEMENT
BETWEEN ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK

AND ALLSTATE DISTRIBUTORS, L.L.C.

This AMENDMENT NUMBER ONE (the “Amendment One”) is made and entered into this 1 ^st day of October 2002 (the “Effective Date”) by and between Allstate Life Insurance Company of New York (“Allstate Life of New York”) and Allstate Distributors, L.L.C. (“Distributors”).

WHEREAS, Allstate Life of New York and Distributors are parties to that certain Principal Underwriting Agreement dated May 1, 2000 (the “Underwriting Agreement”);

WHEREAS, the parties have agreed to revise the commission payment structure relating to the sale of certain variable insurance contracts described in the Underwriting Agreement; and

WHEREAS, the parties desire to amend the Underwriting