EXHIBIT 23





CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
- --------------------------------------------------------

We consent to the incorporation by reference in Registration Statement No.
333-42859 and Registration Statement No. 333-44173 on Forms S-3 of our reports
dated March 25, 2009, relating to the financial statements of Merrill Lynch
Preferred Capital Trust IV and Merrill Lynch Preferred Funding IV, L.P. (which
reports express unqualified opinions and include an explanatory paragraph
regarding Merrill Lynch & Co., Inc. becoming a wholly-owned subsidiary of Bank
of America Corporation on January 1, 2009) appearing in this Annual Report on
Form 10-K of Merrill Lynch Preferred Capital Trust IV and Merrill Lynch
Preferred Funding IV, L.P. for the year ended December 26, 2008.

/s/ Deloitte & Touche LLP


New York, New York
March 25, 2009