Exhibit 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in the following Registration Statements of Merrill Lynch & Co., Inc. and subsidiaries (“Merrill Lynch”) of our reports dated February 23, 2009, relating to the consolidated financial statements and the related financial statement schedule of Merrill Lynch (which reports express an unqualified opinion on those financial statements, and include explanatory paragraphs regarding (1) the changes in accounting methods in 2007 relating to the adoption of Statement of Financial Accounting Standards No. 157, “Fair Value Measurements,” 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 (2) Merrill Lynch becoming a wholly-owned subsidiary of Bank of America Corporation on January 1, 2009), and the effectiveness of Merrill Lynch’s internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Company’s internal control over financial reporting because of material weaknesses), appearing in this Annual Report on Form 10-K of Merrill Lynch for the year ended December 26, 2008.

 

Filed on Form S-3:

 

Debt Securities, Warrants, Common Stock, Preferred Securities, and/or Depositary Shares:

 

Registration Statement No. 33-54218

 

Registration Statement No. 2-78338

 

Registration Statement No. 2-89519

 

Registration Statement No. 2-83477

 

Registration Statement No. 33-03602

 

Registration Statement No. 33-17965

 

Registration Statement No. 33-27512

 

Registration Statement No. 33-33335

 

Registration Statement No. 33-35456

 

Registration Statement No. 33-42041

 

Registration Statement No. 33-45327

 

Registration Statement No. 33-45777

 

Registration Statement No. 33-49947

 

Registration Statement No. 33-51489

 

Registration Statement No. 33-52647

 

Registration Statement No. 33-55363

 

Registration Statement No. 33-60413

 

Registration Statement No. 33-61559

 

Registration Statement No. 33-65135

 

Registration Statement No. 333-13649

 

Registration Statement No. 333-16603

 

Registration Statement No. 333-20137

 

Registration Statement No. 333-25255

Registration Statement No. 333-28537

 

Registration Statement No. 333-42859

 

Registration Statement No. 333-44173

 

Registration Statement No. 333-59997

 

Registration Statement No. 333-68747

 

Registration Statement No. 333-38792

 

Registration Statement No. 333-52822

 

Registration Statement No. 333-83374

 

Registration Statement No. 333-97937

 

Registration Statement No. 333-105098

 

Registration Statement No. 333-109802

 

Registration Statement No. 333-122639

 

Registration Statement No. 333-132911

 

Medium Term Notes:

 

Registration Statement No. 2-96315

 

Registration Statement No. 33-03079

 

Registration Statement No. 33-05125

 

Registration Statement No. 33-09910

 

Registration Statement No. 33-16165

 

Registration Statement No. 33-19820

 

Registration Statement No. 33-23605

 

Registration Statement No. 33-27549

 

Registration Statement No. 33-38879

 

 

/s/ Deloitte & Touche LLP

 

New York, New York

February 23, 2009