EX-15: UNAUDITED INTERIM FINANCIAL INFORMATION
Published on May 5, 2006
Exhibit 15
May 5, 2006
Merrill Lynch & Co., Inc.
4 World Financial Center
New York, NY 10080
We have made a review, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), of
the unaudited interim condensed consolidated financial
information of Merrill Lynch & Co., Inc. and
subsidiaries (Merrill Lynch) as of March 31,
2006 and for the three-month periods ended March 31, 2006
and April 1, 2005, as indicated in our report dated
May 5, 2006 (which report included an explanatory paragraph
regarding the change in accounting method in 2006 for
share-based payments to conform to Statement of Financial
Accounting Standards No. 123 (revised 2004), Share-Based
Payment); 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 31, 2006, is incorporated by reference
in the following Registration Statements, 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. 333-00863 (401(k) Savings & Investment Plan) | |
| Registration Statement No. 333-09779 (1997 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| 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. 333-32209 (1998 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| 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.) | |
| Registration Statement No. 333-85421 (401(k) Savings and Investment Plan) | |
| Registration Statement No. 333-85423 (2000 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-92663 (Long-Term Incentive Compensation Plan for Managers and Producers) | |
| Registration Statement No. 333-44912 (2001 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-64676 (1986 Employee Stock Purchase Plan) | |
| Registration Statement No. 333-64674 (Long-Term Incentive Compensation Plan for Managers and Producers) | |
| Registration Statement No. 333-68330 (2002 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-99105 (2003 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-108296 (2004 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-109236 (Employee Stock Compensation Plan) | |
| Registration Statement No. 333-118615 (2005 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-125109 (2006 Deferred Compensation Plan for a Select Group of Eligible Employees) | |
| Registration Statement No. 333-125181 (Deferred Stock Unit Plan for Non-Employees) |
Filed on Form S-3:
| Debt Securities, Warrants, Common Stock, Preferred Securities, and/or Depository Shares: | |
| 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. 33-33335 | |
| Registration Statement No. 33-35456 | |
| Registration Statement No. 33-42041 | |
| Registration Statement No. 33-45327 | |
| Registration Statement No. 33-45777 | |
| Registration Statement No. 33-49947 | |
| Registration Statement No. 33-51489 | |
| Registration Statement No. 33-52647 | |
| Registration Statement No. 33-55363 | |
| Registration Statement No. 33-60413 | |
| Registration Statement No. 33-61559 | |
| Registration Statement No. 33-65135 | |
| Registration Statement No. 333-13649 | |
| Registration Statement No. 333-16603 | |
| Registration Statement No. 333-20137 | |
| Registration Statement No. 333-25255 | |
| Registration Statement No. 333-28537 | |
| Registration Statement No. 333-42859 | |
| Registration Statement No. 333-44173 | |
| Registration Statement No. 333-59997 | |
| Registration Statement No. 333-68747 | |
| Registration Statement No. 333-38792 |
| Registration Statement No. 333-52822 | |
| Registration Statement No. 333-83374 | |
| Registration Statement No. 333-97937 | |
| Registration Statement No. 333-105098 | |
| Registration Statement No. 333-109802 | |
| Registration Statement No. 333-122639 | |
| Registration Statement No. 333-132911 |
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. 333-02275 (Long-Term Incentive Compensation Plan) | |
| 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. 333-59263 (Exchangeable Shares of Merrill Lynch & Co., Canada Ltd. re: Midland Walwyn Inc.) | |
| Registration Statement No. 333-67903 (Howard Johnson & Company Resale) | |
| Registration Statement No. 333-45880 (Herzog, Heine, Geduld, Inc. Resale) |
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 a 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