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

                                                   July 21, 2004

[LOGO OF 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. 333-105098

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
Supplement and Prospectus supplement dated June 3, 2003 relating to Merrill
Lynch & Co., Inc. CoreNotes(SM) 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