Exhibit 15

 







February 12, 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
as of September 29, 1995 and for the nine-month periods ended September 29, 1995
and September 30, 1994 as indicated in our report dated November 10, 1995;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that such report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 29, 1995, 
as amended by Form 10-Q/A (Amendment No. 1), is 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

New York, New York