Merrill Lynch & Co., Inc.
                                                   95 Greene Street
                                                   Jersey City, New Jersey 07302

                                                   October 29, 2002

[LOGO] MERRILL LYNCH

OFICS Filer Support
SEC Operations Center
6432 General Green Way
Alexandria, Virginia 22312-2413

Attention: 1933 Act Filing Desk

Re: Registration Statement No. 333-52822

With reference to the above captioned Registration Statement and in compliance
with Rule 424(b)(3) adopted under the Securities Act of 1933, as amended, we
enclose herewith for filing, one copy, marked as required, one Prospectus and
Prospectus Supplement dated October 18, 2002 relating to Merrill Lynch & Co.,
Inc. Medium-Term Notes to be used on and after this date. In addition, please
reference that this note is not listed on any exchange.

                                       Very truly yours,

                                       /s/ Mark Youngclaus

                                       Mark Youngclaus
                                       Vice President
PROSPECTUS SUPPLEMENT                                         File No. 333-97937
(To Prospectus Supplement and                                 Rule 424(b)(3)
Prospectus dated April 1, 2002)
Prospectus number: 2255

                            Merrill Lynch & Co., Inc.
                           Medium-Term Notes, Series B
                   Due Nine Months or More from Date of Issue


                               Floating Rate Notes


Principal Amount: $100,000,000     Original Issue Date: October 30, 2002

CUSIP Number: 59018YNY3            Stated Maturity Date: October 29, 2004

Interest Calculation:              Day Count Convention:
[X] Regular Floating Rate Note     [X]  Actual/360
[ ] Inverse Floating Rate Note     [ ]  30/360
    (Fixed Interest Rate):         [ ]  Actual/Actual

Interest Rate Basis:
[ ] LIBOR                          [ ]  Commercial Paper Rate
[ ] CMT Rate                       [ ]  Eleventh District Cost of Funds Rate
[ ] Prime Rate                     [ ]  CD Rate
[X] Federal Funds Rate             [ ]  Other (see attached)
[ ] Treasury Rate
    Designated CMT Page:                Designated LIBOR Page:
      CMT Telerate Page:                  LIBOR Telerate Page:
      CMT Reuters Page:                   LIBOR Reuters Page:

Index Maturity:          N/A               Minimum Interest Rate: Not Applicable

Spread:                  0.520%            Maximum Interest Rate: Not Applicable

Initial Interest Rate:   Calculated as     Spread Multiplier: Not Applicable
                         if the Original
                         Issue Date was
                         an Interest Reset
                         Date

Interest Reset Dates:    Each Business Day, commencing October 31, 2002 to but
                         excluding the Stated Maturity Date, subject to the
                         following Business Day convention

Interest Payment Dates:  Quarterly, on the 29th of January, April, July and
                         October commencing January 29, 2003; subject to the
                         following business day convention

Repayment at the
Option of the Holder:    The Notes cannot be repaid prior to the Stated Maturity
                         Date.

Redemption at the
Option of the Company:   The Notes cannot be redeemed prior to the Stated
                         Maturity Date.

Form:                    The Notes are being issued in fully registered
                         book-entry form.

Trustee:                 JPMorgan Chase Bank

Dated:                   October 25, 2002