Exhibit 15



November 24, 1998



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 27, 1998, June 26, 1998 and September 25, 1998 and 
for the three-month periods ended March 27, 1998 and March 28, 1997, the 
three- and six-month periods ended June 26, 1998 and June 27, 1997 and the 
three- and nine-month periods ended September 25, 1998 and September 26, 1997 
as indicated in our reports dated May 8, 1998, August 7, 1998 and November 9, 
1998, respectively; because we did not perform an audit, we expressed no 
opinion on that information. The financial information as of and for the three-
and nine-month periods ended September 25, 1998 and September 26, 1997 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 reports referred to above, which were included in your 
Quarterly Reports on Form 10-Q for the quarter ended March 27, 1998, June 26, 
1998 and September 25, 1998, are 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