Allstate Life Global Funding Trust 2005-2
Not applicable.
Not applicable.
None.
Not applicable.
None.
None.    PART II
The notes issued by the Trust are represented by one or more physical certificates registered in the name of Cede & Co., the nominee of the Depository Trust Company.
Not applicable.
Not applicable.
Not applicable.
Not applicable.  Item  9:  CHANGES  IN AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND FINANCIAL DISCLOSURE           Not applicable.
Not applicable.
None.  PART III
Not applicable.
Not applicable.
Not applicable.
None.
Not applicable.   PART IV
(a)(1)          None.   (a)(2)           None.   (a)(3)          Except as otherwise indicated, the following Exhibits are filed herewith and made a part hereof:  Exhibit Number        Description of Document  31   Certification  dated March 28,  2006,  pursuant to Rules  13a-14 and 15d-14      under the Securities  Exchange Act of 1934, as adopted  pursuant to Section      302 of the  Sarbanes-Oxley  Act of 2002,  with respect to the  Registrant's      Annual Report on Form 10-K for the year ended December 31, 2005.  99.1 Trustee's Annual Statement of Compliance dated March 27, 2006.  99.2 Report of Independent  Registered  Public  Accounting  Firm dated March 27,      2006.   (b)           See (a)(3) above.  (c)           None.                                           SIGNATURES           Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.                            ALLSTATE LIFE GLOBAL FUNDING                           as depositor of                           ALLSTATE LIFE GLOBAL FUNDING TRUST 2005-2                           (Registrant)                             By:     AMACAR Pacific Corp., not in its individual capacity,                                    but solely as administrator*                               By:     /s/ Evelyn Echevarria                                    ----------------------                                    Name: Evelyn Echevarria                                    Title: Vice President Date: March 28, 2006            Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant, in the capacity and on the date indicated.                              ALLSTATE LIFE GLOBAL FUNDING                            as depositor of                            ALLSTATE LIFE GLOBAL FUNDING TRUST 2005-2                                   (Registrant)                                  By:    /s/ Douglas K. Johnson                                    ----------------------                             Name:  Douglas K. Johnson                             Title: Chief Executive Officer and Director of                                    AMACAR Pacific Corp. (Principal Executive Officer)   Date: March 28, 2006                               By:    /s/ Juliana C. Johnson                                    -----------------------                             Name:  Juliana C. Johnson                             Title: Chief Financial Officer, Principal Accounting                                    Officer and Director of AMACAR Pacific Corp.                                    (Principal Financial Officer and Principal Accounting                                     Officer)  Date: March 28, 2006  *Allstate Life Global Funding and Allstate Life Global Funding Trust 2005-2 are statutory trusts organized under the laws of the State of Delaware and have no officers. AMACAR Pacific Corp., as administrator, is the sole provider of administrative services to Allstate Life Global Funding and Allstate Life Global Funding Trust 2005-2.      EX-31 2 exh3120052.txt CERTIFICATION 2005-2                                                                        Exhibit 31                              Section 302 Certification  I, Douglas K. Johnson, certify that:  1.   I have reviewed this annual report on Form 10-K, and all reports on Form      8-K containing distribution or servicing reports filed in respect of period      included in the year covered by this annual report, of Allstate Life Global      Funding Trust 2005-2;  2.   Based on my knowledge, the information in these reports, taken as a whole,      does not contain any untrue statement of a material fact or omit to state a      material fact necessary to make the statements made, in light of the      circumstances under which such statements were made, not misleading as of      the last day of the period covered by this annual report;  3.   Based on my knowledge, the distribution or servicing information required      to be provided to the depositor by the trustee under the pooling and      servicing, or similar agreement, for inclusion in these reports is included      in these reports;  4.   I am responsible for reviewing the activities performed by the depositor      and the trustee under the pooling and servicing, or similar agreement, and      based upon my knowledge and the annual compliance review required under      that agreement, and except as disclosed in the reports, the depositor and      trustee have each fulfilled its obligations under that agreement; and  5.   The reports disclose all significant deficiencies relating to the      compliance by the trustee and the depositor with the minimum servicing or      similar standards based upon the report provided by an independent public      accountant, after conducting a review in compliance with the Uniform Single      Attestation Program for Mortgage Bankers or similar procedures, as set      forth in the pooling and servicing, or similar agreements, that is included      in these reports.  In giving the certifications above, I have reasonably relied on information provided to me by the following unaffiliated parties: Allstate Life Insurance Company and J.P. Morgan Trust Company National Association and their respective officers and agents.  Date:    March 28, 2006  By:      /s/ Douglas K. Johnson          -----------------------------------          Name:  Douglas K. Johnson          Title:  President     EX-99 3 exh99120052.txt STATEMENT OF COMPLIANCE 2005-2                                                                  Exhibit 99.1                           ANNUAL STATEMENT OF COMPLIANCE                    I, Janice Ott Rotunno, a duly elected and acting officer of J.P. Morgan Trust Company, National Association ("Indenture Trustee"), do hereby certify on behalf of the Indenture Trustee, that:                    1. I have reviewed and examined the performance by the Indenture Trustee of the application of trust money collected by the Indenture Trustee pursuant to Section 5.3 of the Indenture under which the Trust's notes (the "Notes") were issued during the fiscal year ending December 31, 2005 (the "Relevant Year"); and                    2. Based upon my review and examination described in 1 above, and except as provided in the information furnished by the Indenture Trustee for purposes of the auditor's report delivered pursuant to Section 2.2(a)(x) of the Amended and Restated Administrative Services Agreement dated as of April 27, 2004, between AMACAR Pacific Corp. and Allstate Life Global Funding, to the best of my knowledge, the application of trust money collected by the Indenture Trustee pursuant to Section 5.3 of the Indenture was performed in accordance with the terms of the Indenture throughout the Relevant Year.   J.P. Morgan Trust Company, National Association, as Indenture Trustee   By:      /s/ Janice Ott Rotunno          -----------------------------------          Name:  Janice Ott Rotunno          Title:  Vice President   Date:     March 27, 2006      EX-99 4 exh99220052.txt CONSENT 2005-2                                                          Exhibit 99.2    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  To the Board of Directors of Allstate Life Insurance Company  We have examined management's assertion that Allstate Life Insurance Company (the "Company") has complied as of and for the year ended December 31, 2005 with its established minimum servicing standards described in the accompanying Management's Assertion Concerning Compliance dated March 27, 2006. Such assertion was examined relating to those trusts included in the attached Appendix A. Management is responsible for the Company's compliance with those minimum servicing standards. Our responsibility is to express an opinion on management's assertion about the Company's compliance based on our examination.  Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants as adopted by the Public Company Accounting Oversight Board and, accordingly, included examining, on a test basis, evidence about the Company's compliance with its minimum servicing standards and performing such other procedures as we considered necessary under the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company's compliance with its minimum servicing standards.  In our opinion, management's assertion that the Company complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2005, is fairly stated, in all material respects based on the criteria set forth in Appendix B.  /s/ Deloitte & Touche LLP   Chicago, Illinois March 27, 2006                                                              Appendix A  Allstate Life Global Funding  Allstate Life Global Funding Trust 2005-1  Allstate Life Global Funding Trust 2005-2  Allstate Life Global Funding Trust 2005-3  Allstate Life Global Funding Trust 2005-4  Allstate Life Global Funding Trust 2005-5  Allstate Life Global Funding Trust 2005-6  Allstate Life Global Funding Trust 2005-7  Allstate Life Global Funding Trust 2005-8  Allstate Life Global Funding Trust 2005-9       MANAGEMENT'S ASSERTION CONCERNING COMPLIANCE   March 27, 2006   As of and for the year ended December 31, 2005, Allstate Life Insurance Company (the "Company") has complied, in all material respects, with the Company's established minimum servicing standards for the payment of amounts due on the secured notes noted below as set forth in Appendix B.  Allstate Life Global Funding Trust 2005-1  Allstate Life Global Funding Trust 2005-2  Allstate Life Global Funding Trust 2005-3  Allstate Life Global Funding Trust 2005-4  Allstate Life Global Funding Trust 2005-5  Allstate Life Global Funding Trust 2005-6  Allstate Life Global Funding Trust 2005-7  Allstate Life Global Funding Trust 2005-8  Allstate Life Global Funding Trust 2005-9       By: /s/ Casey J. Sylla     --------------------     Casey J. Sylla     Chairman of the Board of Directors and President   By: /s/ John C. Lounds     ---------------------     John C. Lounds     Senior Vice President   By: /s/ Sarah R. Donahue     --------------------     Sarah R. Donahue     Assistant Vice President                                                                 Appendix B        ALLSTATE LIFE INSURANCE COMPANY'S MINIMUM SERVICING STANDARDS      1. Obtain from the Indenture Trustee a copy of the History of Transactions List which details:           (a)  the payments received from Allstate Life of the amounts due on the               funding agreements securing the Notes; and           (b)  the transfers by the Indenture Trustee to Cede & Co., the nominee               of the Depository Trust Company, of amounts due on the Notes.  2.            Confirm that payments of amounts due on the funding agreements are               recorded on the History of Transactions List on the applicable due               dates.  3.            Confirm that the amounts due on the Notes are recorded on the               History of Transactions List on the applicable due dates.       -----END PRIVACY-ENHANCED MESSAGE-----