EXHIBIT 1.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Sponsor and Trustee of
  The Merrill Lynch Fund of Stripped ("Zero") U.S. Treasury Securities,
  Series F, G, H, J, K and L


     We consent to the use in this Post-Effective Amendment No. 23 to
Registration Statement Numbers: 33-28038, 33-34403, 33-39606, 33-49519, 33-53085
and 333-76661 on Form S-6 of our opinion dated March 18, 2008, appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading "Independent Registered Public Accounting Firm" in such
Prospectus.



DELOITTE & TOUCHE LLP
Chicago, Illinois
April 24, 2008