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