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SEATTLE — Allstate Real Estate Investment Group, through its commercial mortgage division, has provided a $28.65 million loan for the refinancing of Northgate North Shopping Center in Seattle. The borrower, Inland Western Retail Real Estate Trust Inc., acquired the 303,255-square-foot property in 2004. Currently the center is 97 percent leased and anchored by Target, Best Buy and Ross Dress For Less. Joel Simmons of Cohen Financial arranged the financing on behalf of Allstate.