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. 333-85421    (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-Employee Directors)     Registration Statement    No. 333-134065    (2007 Deferred Compensation Plan for a Select Group of Eligible    Employees)     Registration Statement    No. 333-142962    (2008 Deferred Compensation Plan for a Select Group of Eligible    Employees)     Registration Statement    No. 333-151241    (2009 Deferred Compensation Plan for a Select Group of Eligible    Employees)     Filed on    Form S-3:     Debt Securities, Warrants, Common Stock, Preferred Securities,    and/or    Depositary 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)     Registration Statement    No. 333-142690    (First Republic Merger)     Registration Statement    No. 333-146204    (First Republic Bank Amended and Restated Employee Stock    Purchase Plan)     We also are 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