NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at the opening of business on April 2, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Merrill Lynch & Co., Inc. Accelerated Return Bear Market Notes
Linked to the Performance of the PHLX  Housing  Sector  Index, maturing March
22, 2007 is being effected because the Exchange knows or is reliably informed
that the entire class of this security was redeemed or paid  at  maturity  or
retirement on March 22, 2007.

The security was suspended by the Exchange on March 23, 2007.