Exhibit 23.2
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 report dated
February 23, 2009 (March 10, 2010 as to Note 3),
relating to the 2008 and 2007 consolidated financial statements
(which report expresses an unqualified opinion on those
financial statements, and includes explanatory paragraphs
regarding (1) Merrill Lynch becoming a wholly-owned
subsidiary of Bank of America Corporation on January 1,
2009 and (2) the retrospective adjustment in the 2008 and
2007 financial statements for a change in the composition of
reportable segments), appearing in this Annual Report on
Form 10-K
of Merrill Lynch for the year ended December 31, 2009.
Filed on
Form S-3:
Registration Statement
No. 333-158302
Filed on
Form S-8:
Registration Statement
No. 333-156036
Registration Statement
No. 333-163003
/s/ Deloitte & Touche LLP
New York, New York
March 10, 2010