Exhibit 15
                           [LETTERHEAD]



September 29, 1997



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 as of March 28, 1997 and June 27, 1997 and for the three-month 
periods ended March 28, 1997 and March 29, 1996 and the three- and six-month 
periods ended June 27, 1997 and June 28, 1996 as indicated in our reports 
dated May 9, 1997 and August 8, 1997, respectively; 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 28, 1997 and June 
27, 1997, 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