Exhibit 15


November 9, 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 
condensed consolidated financial information of Merrill Lynch & Co., Inc. and 
subsidiaries as of September 25, 1998 and for the three- and nine-month 
periods ended September 25, 1998 and September 26, 1997 as indicated in our 
report dated November 9, 1998; because we did not perform an audit, we 
expressed no opinion on that information. The unaudited interim condensed 
consolidated financial information gives retroactive effect to the 1998 
merger of Merrill Lynch and Midland Walwyn Inc., which has been accounted for 
as a pooling-of-interests, as described in Note 2 to the condensed 
consolidated financial statements.

We are aware that our report referred to above, which is included in your 
Quarterly Report on Form 10-Q for the quarter ended September 25, 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 & Investment 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 and 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)

     Registration Statement No. 333-56291 (Long-Term Incentive Compensation 
        Plan for Managers and Producers)

     Registration Statement No. 333-60211 (1999 Deferred Compensation Plan 
        for a Select Group of Eligible Employees)

     Registration Statement No. 333-62311 (Replacement Options; Midland 
        Walwyn Inc.)


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

     Registration Statement No. 333-59997


     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. 33-27549

     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 (Long-Term Incentive Compensation 
        Plan, and Long-Term Incentive Compensation Plan for Managers and 
        Producers)

     Registration Statement No. 333-36651 (Hotchkis and Wiley Resale)

     Registration Statement No. 333-42859 (TOPrS)

     Registration Statement No. 333-59263 (Merrill Lynch & Co., Canada Ltd., 
        Midland Walwyn Inc.)


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