Attached files
| file | filename |
|---|---|
| 8-K - CURRENT REPORT - MERRILL LYNCH DEPOSITOR INC PREFERREDPLUS TRUST SERIES GRC 1 | e38046_8k.htm |
Exhibit 16.1
March 4, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of the Form 8-Ks, dated as of the date hereof, filed by Merrill Lynch Depositor, Inc. on behalf of the PreferredPLUS, PPLUS and INDEXPLUS Trust series as listed on Appendix A, and we have the following comments:
| 1. | We agree with the statements made in the first, second and third paragraphs. |
| 2. | We have no basis on which to agree or disagree with the statements made in the fourth and fifth paragraphs. |
Yours truly,
/s/ Deloitte & Touche LLP
New York, NY
Appendix A
| Commission File #
|
PPLUS Trust Series
|
|
|---|---|---|
| 001-32364 | PPLUS Trust Series GSC-3 | |
| 001-32415 | PPLUS Trust Series LMG-4 | |
| 001-31409 | PreferredPLUS Trust Series VER-1 | |
| 001-31591 | PPLUS Trust Series PMC-1 | |
| 001-32247 | PPLUS Trust Series GSC-2 | |
| 001-31288 | PreferredPLUS Trust Series ELP-1 | |
| 001-31780 | PPLUS Trust Series CSF-1 | |
| 001-32018 | PPLUS Trust Series TWC-1 | |
| 001-16809 | PreferredPLUS Trust Series LMG-2 | |
| 001-32285 | PPLUS Trust Series LMG-3 | |
| 001-32263 | PPLUS Trust Series JPM-1 | |
| 001-31912 | PPLUS Trust Series SPR-1 | |
| 001-31595 | PPLUS Trust Series VAL-1 | |
| 001-32201 | PPLUS Trust Series DCNA-1 | |
| 001-16727 | PreferredPLUS Trust Series QWS-1 | |
| 001-32153 | PPLUS Trust Series GSC-1 | |
| 001-16453 | PreferredPLUS Trust Series CCR-1 | |
| 001-32142 | PPLUS Trust Series CMT-1 | |
| 001-16835 | PreferredPLUS Trust Series ALL-1 | |
| 001-16747 | PreferredPLUS Trust Series CTR-1 | |
| 001-16669 | PreferredPLUS Trust Series CZN-1 | |
| 001-31941 | INDEXPLUS Trust Series 2003-1 | |
| 001-31604 | PPLUS Trust Series GSG-1 | |
| 001-31484 | PreferredPLUS Trust Series UPC-1 | |
| 001-16833 | PreferredPLUS Trust Series QWS-2 | |
| 001-31620 | PPLUS Trust Series FMC-1 | |
| 001-16667 | PreferredPLUS Trust Series LMG-1 | |
| 001-31754 | PPLUS Trust Series GSG-2 | |
| 001-31488 | PreferredPLUS Trust Series FAR-1 | |
| 001-31520 | PreferredPLUS Trust Series GEC-1 | |
| 001-16569 | PreferredPLUS Trust Series FRD-1 | |
| 001-31587 | PreferredPLUS Trust Series GRC-1 |