EXHIBIT 15
 
June 20, 1995
 
Merrill Lynch & Co., Inc.
World Financial Center
North Tower, 31st Floor
New York, NY 10281
 
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim
consolidated financial information of Merrill Lynch & Co., Inc. and
subsidiaries as of March 31, 1995 and for the three-month periods ended March
31, 1995 and April 1, 1994 as indicated in our report dated May 12, 1995;
because we did not perform an audit, we expressed no opinion on that
information.
 
We are aware that such report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 1995, is
incorporated by reference in this Registration Statement.
 
We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement 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