Exhibit 16.1
April 16, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have
read Item 4 of Merrill Lynch and Co. Inc.’s Form 8-K dated
April 15, 2009 and have the
following comments:
| 1. |
|
We agree with the statements made in the second, third, fourth and fifth paragraphs. |
| 2. |
|
We have no basis on which to agree or disagree with the statements made in the first and sixth
paragraphs. |
Yours truly,
/s/ Deloitte & Touche LLP