EXHIBIT 23.3
September 20, 2007
Merrill Lynch & Co., Inc.
4 World Financial Center
New York, NY 10080
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the unaudited condensed consolidated interim financial information of Merrill
Lynch & Co., Inc. and subsidiaries for the three-month periods ended March 30, 2007 and March 31,
2006, and have issued our report dated May 7, 2007 (which report included an explanatory paragraph
regarding the adoption of Statement of Financial Accounting Standards No. 157, “Fair Value
Measurement”, Statement of Financial Accounting Standards No. 159, “The Fair Value Option for
Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115” and
FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes, an Interpretation of FASB
Statement No. 109”), and for the three-month and six-month periods ended June 29, 2007 and June 30,
2006, and have issued our report dated August 3, 2007 (which report included an explanatory
paragraph regarding the adoption of Statement of Financial Accounting Standards No. 157, “Fair
Value Measurement”, Statement of Financial Accounting Standards No. 159, “The Fair Value Option for
Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115” and
FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes, an Interpretation of FASB
Statement No. 109”). As indicated in such reports, because we did not perform an audit, we
expressed no opinion on that information.
We are aware that our reports referred to above, which were included in your Quarterly Reports on
Form 10-Q for the quarters ended March 30, 2007 and June 29, 2007, are being incorporated by
reference in this Registration Statement No. 333-142690 on Form S-8.
We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act
of 1933, are not considered a part of the Registration Statement No. 333-142690 on Form S-8
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