Exhibit 15





October 29, 1996



Merrill Lynch & Co., Inc.
World Financial Center
North Tower, 31st Floor
New York, NY  10281

We have made a review, in accordance with standards established by the 
American Institute of Certified Public Accountants, of the unaudited interim 
consolidated financial information of Merrill Lynch & Co., Inc. and 
subsidiaries for the periods ended March 29, 1996 and March 31, 1995 and June 
28, 1996 and June 30, 1995 as indicated in our reports dated May 10, 1996 and 
August 9, 1996, because we did not perform an audit, we expressed no opinion 
on that information.

We are aware that such reports referred to above, which are included in your 
Quarterly Reports on Form 10-Q for the quarters ended March 29 1996 and June 
28, 1996, are incorporated by reference in this Registration Statement.

We are also aware that the aforementioned report, pursuant to Rule 436(c) 
under the Securities Act of 1933, is not considered a part of the 
Registration Statement prepared or certified by an accountant or a report 
prepared or certified by an accountant within the meaning of Sections 7 and 
11 of that Act.


/s/ Deloitte & Touche LLP