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 July 25, 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 S&P 500 Index, maturing July 10, 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 July 10, 2008.

The security was suspended by the Exchange on July 10, 2008.