Exhibit 15



August 17, 1999


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 condensed
consolidated financial information of Merrill Lynch & Co., Inc. and subsidiaries
("Merrill Lynch") as of March 26, 1999 and June 25, 1999 and for the three-month
periods ended March 26, 1999 and March 27, 1998 and the three- and six-month
periods ended June 25, 1999 and June 26, 1998 as indicated in our reports dated
May 7, 1999 and August 6, 1999, respectively; because we did not perform an
audit, we expressed no opinion on that information.  The financial information
as of and for the three-month period ended March 27, 1998  and the three- and
six-month periods ended June 26, 1998 gives retroactive effect to the merger of
Merrill Lynch and Midland Walwyn Inc., which has been accounted for as a
pooling-of-interests, as described in Note 1 to the condensed consolidated
financial statements included in your Quarterly Reports on Form 10-Q for the
quarters ended March 26, 1999 and June 25, 1999.

We are aware that such reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 26, 1999 and June
25, 1999, are incorporated by reference in this Registration Statement.

We are also aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are 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