Exhibit 15

                     [LETTERHEAD OF DELOITTE & TOUCHE LLP]

August 7, 1997

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
28, 1997 and for the three-month periods ended March 28, 1997 and March 29, 1996
as indicated in our report dated May 9, 1997; 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 28, 1997, 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