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 9, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Merrill Lynch & Co., Inc. Strategic Return Notes linked to the
Oil and Natural Gas Index, maturing  March 28, 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 28, 2007.

The security was suspended by the Exchange on March 29, 2007.