SEC Form 4 
FORM 4	UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940 	  
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	Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).			
1. Name and Address of Reporting Person*
ESKEW MICHAEL L	

(Last)	(First)	(Middle)	
C/O THE ALLSTATE CORPORATION	
2775 SANDERS ROAD	

(Street) 
NORTHBROOK	IL	60062	

(City)	(State)	(Zip)	
	2. Issuer Name and Ticker or Trading Symbol 
ALLSTATE CORP [ ALL ] 	5. Relationship of Reporting Person(s) to Issuer 
(Check all applicable) 
X	Director		10% Owner	
	Officer (give title below)		Other (specify below)	

	3. Date of Earliest Transaction (Month/Day/Year)
04/01/2015 		
	4. If Amendment, Date of Original Filed (Month/Day/Year)	6. Individual or Joint/Group Filing (Check Applicable Line) 
X	Form filed by One Reporting Person	
	Form filed by More than One Reporting Person	
	
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned	
1. Title of Security (Instr. 3) 	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8) 	4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 	5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 	7. Nature of Indirect Beneficial Ownership (Instr. 4) 	
			Code	V	Amount	(A) or (D)	Price				
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities) 	
1. Title of Derivative Security (Instr. 3) 	2. Conversion or Exercise Price of Derivative Security 	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8) 	5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 	6. Date Exercisable and Expiration Date (Month/Day/Year)	7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 	8. Price of Derivative Security (Instr. 5) 	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 	11. Nature of Indirect Beneficial Ownership (Instr. 4) 	
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares					
Common Share Unit	$0 	04/01/2015		A		368.214(1) 		(1) 	(1) 	Common Stock	368.214	$71.29 	1,402.193	D		
Explanation of Responses:	
1. These common share units were acquired pursuant to The Allstate Corporation Amended and Restated Deferred Compensation Plan for Non-Employee Directors and represent director's fees deferred under the Plan and converted into units based on the market value of The Allstate Corporation's common shares. The units are credited with amounts representing dividends on common shares, as declared, which are also converted into units. For the period of December 1, 2014 through April 1, 2015, the reporting person acquired 8.428 of common share units representing those dividends.	
	/s/ Katherine A. Smith, attorney-in-fact for Mr. Eskew	04/02/2015	
	** Signature of Reporting Person	Date	
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.	
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).	
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).	
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.	
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.	

                        POWER OF ATTORNEY

      KNOW BY ALL THESE PRESENTS, that the undersigned hereby
constitutes and appoints each of Sarah Choi, Daniel G. Gordon,
Barbara Green, Katherine Smith, and Efie Vainikos, signing singly,
the undersigned's true and lawful attorney-in-fact to:

(1)     prepare, execute in the undersigned's name and on the
        undersigned's behalf, and submit to the U.S. Securities
        and Exchange Commission (the "SEC") a Form ID, including
        amendments thereto, and any other documents necessary or
        appropriate to obtain codes and passwords enabling the
        undersigned to make electronic filings with the SEC of
        reports required by Section 16(a) of the Securities
        Exchange Act of 1934 or any rule or regulation of the SEC;

(2)     execute for and on behalf of the undersigned, in the
        undersigned's capacity as an officer and/or director of
        The Allstate Corporation (the "Company"), Forms 3, 4, and 5
        in accordance with Section 16(a) of the Securities Exchange
        Act of 1934 and the rules thereunder; and any other forms
        or reports the undersigned may be required to file in
        connection with the undersigned's ownership, acquisition,
        or disposition of securities of the Company;

(3)     do and perform any and all acts for and on behalf of the
        undersigned which may be necessary or desirable to complete
        and execute any such Form 3, 4, or 5, or other form or
        report, and timely file such form or report with the SEC
        and any stock exchange or similar authority; and

(4)     take any other action of any type whatsoever in connection
        with the foregoing which, in the opinion of such attorney-
        in-fact, may be of benefit to, in the best interest of, or
        legally required by, the undersigned, it being understood
        that the documents executed by such attorney-in-fact on
        behalf of the undersigned pursuant to this Power of Attorney
        shall be in such form and shall contain such terms and
        conditions as such attorney-in-fact may approve in such
        attorney-in-fact's discretion.

      The undersigned hereby grants to each such attorney-in-fact
full power and authority to do and perform any and every act and thing
whatsoever requisite, necessary, or proper to be done in the exercise of
any of the rights and powers herein granted, as fully to all intents and
purposes as the undersigned might or could do if personally present, with
full power of substitution or revocation, hereby ratifying and confirming
all that such attorney-in-fact, or such attorney-in-fact's substitute or
substitutes, shall lawfully do or cause to be done by virtue of this power
of attorney and the rights and powers herein granted.  The undersigned
acknowledges that the foregoing attorneys-in-fact, in serving in such
capacity at the request of the undersigned, are not assuming, nor is
the Company assuming, any of the undersigned's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934.

      This Power of Attorney shall remain in full force and effect
until the undersigned is no longer required to file Forms 3, 4, and 5 with
respect to the undersigned's holdings of and transactions in securities
issued by the Company, unless earlier revoked by the undersigned in a
signed writing delivered to the foregoing attorneys-in-fact.

      IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed as of this 5th day of December, 2014.

                                _/s/Michael L. Eskew___________

                                __Michael L. Eskew_____________
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