EXHIBIT 15 May 8, 1998 Merrill Lynch & Co., Inc. World Financial Center North Tower 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 27, 1998 and for the three-month period ended March 27, 1998 and March 28, 1997 as indicated in our report dated May 8, 1998; because we did not perform an audit, we expressed no opinion on that information. We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended March 27, 1998, is incorporated by reference in the following documents, as amended: Filed on Form S-8: Registration Statement No. 33-41942 (1986 Employee Stock Purchase Plan) Registration Statement No. 33-17908 (Incentive Equity Purchase Plan) Registration Statement No. 33-33336 (Long Term Incentive Compensation Plan) Registration Statement No. 33-51831 (Long Term Incentive Compensation Plan) Registration Statement No. 33-51829 (401(k) Savings and Investment Plan) Registration Statement No. 33-54154 (Non-Employee Directors' Equity Plan) Registration Statement No. 33-54572 (401(k) Savings and Investment Plan (Puerto Rico)) Registration Statement No. 33-56427 (Amended and Restated 1994 Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 33-55155 (1995 Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 33-60989 (1996 Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 333-09779 (1997 Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 333-32209 (1998 Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 333-00863 (401(k) Savings & Incentive Plan) Registration Statement No. 333-13367 (Restricted Stock Plan For Former Employees of Hotchkis and Wiley) Registration Statement No. 333-15009 (1997 KECALP Deferred Compensation Plan for a Select Group of Eligible Employees) Registration Statement No. 333-17099 (Deferred Unit and Stock Unit Plan for Non-Employee Directors) Registration Statement No. 333-18915 (Long Term Incentive Compensation Plan for Managers & Producers) Registration Statement No. 333-33125 (Employee Stock Purchase Plan for Employees of Merrill Lynch Partnerships) Registration Statement No. 333-41425 (401(k) Savings & Investment Plan) Filed on Form S-3: Debt Securities Registration Statement No. 33-54218 Registration Statement No. 2-78338 Registration Statement No. 2-89519 Registration Statement No. 2-83477 Registration Statement No. 33-03602 Registration Statement No. 33-17965 Registration Statement No. 33-27512 Registration Statement No. 33-35456 Registration Statement No. 33-42041 Registration Statement No. 33-45327 Registration Statement No. 33-49947 Registration Statement No. 33-51489 Registration Statement No. 33-52647 Registration Statement No. 33-60413 Registration Statement No. 33-61559 Registration Statement No. 33-65135 Registration Statement No. 333-13649 Registration Statement No. 333-25255 Registration Statement No. 333-28537 Registration Statement No. 333-44173 Medium Term Notes Registration Statement No. 2-96315 Registration Statement No. 33-03079 Registration Statement No. 33-05125 Registration Statement No. 33-09910 Registration Statement No. 33-16165 Registration Statement No. 33-19820 Registration Statement No. 33-23605 Registration Statement No. 33-27594 Registration Statement No. 33-38879 Other Securities Registration Statement No. 33-33335 (Common Stock) Registration Statement No. 33-45777 (Common Stock) Registration Statement No. 33-55363 (Preferred Stock) Registration Statement No. 333-02275 (Long Term Incentive Compensation Plan) Registration Statement No. 333-16603 (TOPrS) Registration Statement No. 333-20137 (TOPrS) Registration Statement No. 333-24889 (LTIC and LTICPMP) Registration Statement No. 333-36651 (Hotchkis and Wiley Resale) Registration Statement No. 333-42859 (TOPrS) 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