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 18, 2008,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Merrill Lynch  &  Co., Inc. Accelerated Return Notes Linked to
S&P 500 Index, maturing April 7, 2008  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 April 7, 2008.

The security was suspended by the Exchange on April 8, 2008.