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 May 1, 2008,
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  PHLX  Housing Sector Index, maturing  April  18,  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 18, 2008.

The security was suspended by the Exchange on April 21, 2008.