UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (d) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported) May 2, 2012

The Allstate Corporation
(Exact name of registrant as specified in charter)

Delaware   1-11840   36-3871531
(State or other
jurisdiction of incorporation)		   (Commission
File Number)		   (IRS Employer
Identification No.)

2775 Sanders Road, Northbrook, Illinois
(Address of principal executive offices)
 
60062
(Zip Code)

Registrant's telephone number, including area code (847) 402-5000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions (see General
Instruction A.2.below):

o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 2. – Financial Information

Item 8.01.  Other Events.

       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:

       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.

Section 9. – Financial Statements and Exhibits

Item 9.01.  Financial Statements and Exhibits.

(d)
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

 
101.INS
 
XBRL Instance Document

 
101.SCH
 
XBRL Taxonomy Extension Schema

 
101.CAL
 
XBRL Taxonomy Extension Calculation Linkbase

 
101.DEF
 
XBRL Taxonomy Extension Definition Linkbase

 
101.LAB
 
XBRL Taxonomy Extension Label Linkbase

 
101.PRE
 
XBRL Taxonomy Extension Presentation Linkbase

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SIGNATURES

       Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

    THE ALLSTATE CORPORATION
(registrant)

 
 
By
 
/s/ Samuel H. Pilch
    Name:   Samuel H. Pilch
    Title:   Senior Group Vice President
  and Controller

Dated: May 2, 2012

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