Exhibit 15
February 3, 2005
Merrill Lynch & Co., Inc.
4 World Financial Center
New York, NY 10080
We have made reviews, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim condensed consolidated financial information of Merrill Lynch & Co., Inc. and subsidiaries (“Merrill Lynch”) as of March 26, 2004 and for the three-month periods ended March 26, 2004 and March 28, 2003, as of June 25, 2004 and for the three-month and six-month periods ended June 25, 2004 and June 27, 2003, and as of September 24, 2004 and for the three-month and nine-month periods ended September 24, 2004 and September 26, 2003, as indicated in our reports dated May 4, 2004 (February 3, 2005 as to the effects of the restatement related to the accounting for certain retail account fees described in Note 2 to the restated unaudited interim condensed consolidated financial statements), August 2, 2004 (February 3, 2005 as to the effects of the restatement related to the accounting for certain retail account fees described in Note 2 to the restated unaudited interim condensed consolidated financial statements) and November 1, 2004 (February 3, 2005 as to the effects of the restatement related to the accounting for certain retail account fees described in Note 2 to the restated unaudited interim condensed consolidated financial statements), respectively; because we did not perform audits, we expressed no opinions on that information.
We are aware that our reports referred to above, which are included in this Current Report on Form 8-K dated February 3, 2005 are incorporated by reference in the following Registration Statements:
Filed on Form S-8
Registration Statement No. 33-41942 (1986 Employee Stock Purchase Plan) |
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Registration Statement No. 33-17908 (Incentive Equity Purchase Plan) |
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Registration Statement No. 33-33336 (Long-Term Incentive Compensation Plan) |
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Registration Statement No. 33-51831 (Long-Term Incentive Compensation Plan) |
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Registration Statement No. 33-51829 (401(k) Savings and Investment Plan) |
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Registration Statement No. 33-54154 (Non-Employee Directors’ Equity Plan) |
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Registration Statement No. 33-54572 (401(k) Savings and Investment Plan (Puerto Rico)) |
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Registration Statement No. 33-56427 (Amended and Restated 1994 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 33-55155 (1995 Deferred Compensation Plan for a Select Group of Eligible Employees) |
Registration Statement No. 33-60989 (1996 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-00863 (401(k) Savings & Investment Plan) |
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Registration Statement No. 333-09779 (1997 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-13367 (Restricted Stock Plan for Former Employees of Hotchkis and Wiley) |
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Registration Statement No. 333-15009 (1997 KECALP Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-17099 (Deferred Unit and Stock Unit Plan for Non-Employee Directors) |
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Registration Statement No. 333-18915 (Long-Term Incentive Compensation Plan for Managers and Producers) |
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Registration Statement No. 333-32209 (1998 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-33125 (Employee Stock Purchase Plan for Employees of Merrill Lynch Partnerships) |
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Registration Statement No. 333-41425 (401(k) Savings & Investment Plan) |
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Registration Statement No. 333-56291 (Long-Term Incentive Compensation Plan for Managers and Producers) |
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Registration Statement No. 333-60211 (1999 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-62311 (Replacement Options; Midland Walwyn Inc.) |
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Registration Statement No. 333-85421 (401(k) Savings and Investment Plan) |
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Registration Statement No. 333-85423 (2000 Deferred Compensation Plan For a Select Group of Eligible Employees) |
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Registration Statement No. 333-92663 (Long-Term Incentive Compensation Plan for Managers and Producers) |
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Registration Statement No. 333-44912 (2001 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-64676 (1986 Employee Stock Purchase Plan) |
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Registration Statement No. 333-64674 (Long-Term Incentive Compensation Plan for Managers and Producers) |
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Registration Statement No. 333-68330 (2002 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-99105 (2003 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-108296 (2004 Deferred Compensation Plan for a Select Group of Eligible Employees) |
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Registration Statement No. 333-109236 (Employee Stock Compensation Plan) |
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Registration Statement No. 333-118615 (2005 Deferred Compensation Plan for a Select Group of Eligible Employees) |
Filed on Form S-3:
Debt Securities, Warrants, Common Stock, Preferred Securities, and/or Depository Shares: |
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Registration Statement No. 33-54218 |
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Registration Statement No. 2-78338 |
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Registration Statement No. 2-89519 |
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Registration Statement No. 2-83477 |
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Registration Statement No. 33-03602 |
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Registration Statement No. 33-17965 |
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Registration Statement No. 33-27512 |
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Registration Statement No. 33-33335 |
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Registration Statement No. 33-35456 |
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Registration Statement No. 33-42041 |
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Registration Statement No. 33-45327 |
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Registration Statement No. 33-45777 |
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Registration Statement No. 33-49947 |
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Registration Statement No. 33-51489 |
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Registration Statement No. 33-52647 |
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Registration Statement No. 33-55363 |
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Registration Statement No. 33-60413 |
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Registration Statement No. 33-61559 |
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Registration Statement No. 33-65135 |
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Registration Statement No. 333-13649 |
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Registration Statement No. 333-16603 |
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Registration Statement No. 333-20137 |
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Registration Statement No. 333-25255 |
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Registration Statement No. 333-28537 |
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Registration Statement No. 333-42859 |
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Registration Statement No. 333-44173 |
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Registration Statement No. 333-59997 |
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Registration Statement No. 333-68747 |
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Registration Statement No. 333-38792 |
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Registration Statement No. 333-52822 |
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Registration Statement No. 333-83374 |
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Registration Statement No. 333-97937 |
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Registration Statement No. 333-105098 |
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Registration Statement No. 333-109802 |
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Medium Term Notes: |
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Registration Statement No. 2-96315 |
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Registration Statement No. 33-03079 |
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Registration Statement No. 33-05125 |
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Registration Statement No. 33-09910 |
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Registration Statement No. 33-16165 |
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Registration Statement No. 33-19820 |
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Registration Statement No. 33-23605 |
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Registration Statement No. 33-27549 |
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Registration Statement No. 33-38879 |
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Other Securities: |
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Registration Statement No. 333-02275 (Long-Term Incentive Compensation Plan) |
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Registration Statement No. 333-24889 (Long-Term Incentive Compensation Plan, and Long-Term
Incentive Compensation Plan for Managers and Producers) |
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Registration Statement No. 333-36651 (Hotchkis and Wiley Resale) |
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Registration Statement No. 333-59263 (Exchangeable Shares of Merrill Lynch & Co., Canada Ltd.
re: Midland Walwyn Inc.) |
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Registration Statement No. 333-67903 (Howard Johnson & Company Resale) |
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Registration Statement No. 333-45880 (Herzog, Heine, Geduld, Inc. Resale) |
We are also aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are not considered a part of a Registration Statement prepared or certified by an accountant or reports 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
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