On January 1, 2012, The Allstate Corporation (the "Company") adopted Accounting Standards Update 2010-26, "Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts", on a retrospective basis. This Current Report on Form 8-K is being filed to reflect the impact of the adoption on the Company's previously issued financial statements. For further detail, see Note 2 of the consolidated financial statements. The following items of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2011 are being revised in Exhibit 99.1 to this Current Report on Form 8-K:

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º Part II, Item 6, Selected Financial Data

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º Part II, Item 7, Management's Discussion and Analysis of Financial Condition and Results of Operations

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º Part II, Item 8, Financial Statements and Supplementary Data

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º Part IV, Item 15(a)(2), Financial Statement Schedules

The revised sections of the Annual Report have not been updated for any other activities or events occurring after February 22, 2012, the date this information was filed with the Securities and Exchange Commission in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2011. This Current Report on Form 8-K should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended December 31, 2011, our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2012 and our Current Reports on Form 8-K and any amendments thereto for updated information.

º (d)
º Exhibits

       12   Computation of Earnings to Fixed Charges Ratio
       23   Consent of Independent Registered Public Accounting Firm
     99.1   Revised items in 2011 Annual Report on Form 10-K:
            Part II, Item 6, Selected Financial Data
            Part II, Item 7, Management's Discussion and Analysis of Financial
            Condition and Results of Operations
            Part II, Item 8, Financial Statements and Supplementary Data
            Part IV, Item 15(a)(2), Financial Statement Schedules
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