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<SEC-DOCUMENT>0001174947-09-000210.txt : 20090827
<SEC-HEADER>0001174947-09-000210.hdr.sgml : 20090827
<ACCEPTANCE-DATETIME>20090827172359
ACCESSION NUMBER:		0001174947-09-000210
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090817
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090827
DATE AS OF CHANGE:		20090827

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PPLUS Trust Series GSC-2
		CENTRAL INDEX KEY:			0001294808
		STANDARD INDUSTRIAL CLASSIFICATION:	ASSET-BACKED SECURITIES [6189]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32247
		FILM NUMBER:		091040500

	BUSINESS ADDRESS:	
		STREET 1:		WORLD FINANCIAL CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10281
		BUSINESS PHONE:		2124491000
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>e36370_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>

<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND EXCHANGE  COMMISSION<BR>
                                               WASHINGTON, D. C. 20549 </FONT></P>

<!-- MARKER FORMAT-SHEET="Cutoff rule centered" FSL="Workstation" -->
<HR SIZE=1 noshade ALIGN=CENTER WIDTH=150>

<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K </FONT></P>

<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT REPORT </FONT></P>

<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Section 13  or 15(d) of<BR>
                                         The Securities Exchange Act of 1934 </FONT></P>

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<HR SIZE=1 noshade ALIGN=CENTER WIDTH=150>


<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date of
earliest event reported): August 17, 2009 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>MERRILL LYNCH
DEPOSITOR, INC.</B> <BR> <B>(on behalf of PPLUS TRUST SERIES
GSC-2)</B><BR> (Exact name of registrant as specified in its
charter) </FONT> </P>

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<TABLE WIDTH=100%>
  <TR ALIGN="center" VALIGN=top>
    <TD WIDTH=30%>


<FONT SIZE="2"><B>Delaware</B> <BR>
(State or other <BR>
jurisdiction of <BR>
incorporation) </FONT>

</TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%>


<FONT SIZE="2"><B>001-32247</B> <BR>
(Commission <BR>
File Number) <BR> </FONT>

</TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%>

<FONT SIZE="2"><B>13-3891329</B> <BR>
(I. R. S. Employer <BR>
Identification No.) </FONT>

</TD>
  </TR>
  <TR ALIGN="center" VALIGN=top>
    <TD WIDTH=30%><FONT SIZE=2> </FONT></TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%><FONT SIZE=2>&nbsp;</FONT></TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%><FONT SIZE=2>&nbsp;</FONT></TD>
  </TR>
  <TR ALIGN="center" VALIGN=top>
    <TD WIDTH=30%>


<FONT SIZE="2"><B>World Financial Center, <BR>
New York, New York</B> <BR>
(Address of principal <BR>
executive offices) </FONT>

</TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%><FONT SIZE=2>&nbsp;</FONT></TD>
    <TD WIDTH=5%>&nbsp;&nbsp;</TD>
    <TD WIDTH=30%>

<FONT SIZE="2"><B>10080</B> <BR>
(Zip Code) </FONT>


</TD>
  </TR>
 </TABLE>


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<HR SIZE=1 noshade ALIGN=CENTER WIDTH=150>

<!-- MARKER FORMAT-SHEET="Center no bold 2" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant&#146;s
telephone number, including area code: (212) 449-1000 </FONT></P>


<!-- MARKER FORMAT-SHEET="Center Head 2-Bold" FSL="Workstation" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>INFORMATION TO BE
INCLUDED IN REPORT </B></FONT></P>


<!-- MARKER FORMAT-SHEET="Para Flush 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check the appropriate box below if
the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions (see General Instruction A.2.): </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang 05" FSL="Workstation" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </FONT></TD>
</TR>
</TABLE>

<TABLE WIDTH=100%><TR><TD WIDTH=20% ALIGN=left><FONT SIZE=1>&nbsp;</FONT></TD><TD WIDTH=60% ALIGN=center><FONT SIZE="2">
</FONT></TD><TD WIDTH=20% ALIGN=right><FONT SIZE="1">&nbsp;</FONT></TD></TR></TABLE><HR SIZE=5 noshade WIDTH=100% ALIGN=LEFT>

<DIV TITLE="EE+ Page Break" STYLE="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px"></DIV>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 1.
                Registrant&#146;s Business and Operations </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 2.
                Financial Information </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 3.
                Securities and Trading Markets </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 4.
                Matters Related to Accountants and Financial Statements </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 5.
                Corporate Governance and Management </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 6.
                Asset-Backed Securities </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 7.
                Regulation FD </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 8.
                Other Events </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 8.01
        Other events </B></FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Distribution
to holders of the PPLUS Trust Certificates Series GSC-2 on
                           August 17, 2009. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Indent 10" FSL="Workstation" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
information with respect to the underlying securities held by PPLUS Trust
                           Series GSC-2, please refer to The Goldman Sachs Group, Inc.&#146;s
(Commission file number                            001-14965) periodic reports, including
annual reports on Form 10-K, quarterly reports                            on Form 10-Q
and current reports on Form 8-K, and other information on file with the
                           Securities and Exchange Commission (the &#147;SEC&#148;).  You
can read and copy these reports                            and other information at the
public reference facilities maintained by the SEC at                            Room 1580,
100 F Street, NE, Washington, D.C. 20549.  You may obtain copies of this
                           material for a fee by writing to the SEC&#146;s Public
Reference Section of the SEC at 100                            F Street, NE, Washington,
D.C. 20549.  You may obtain information about the operation                            of
the Public Reference Room by calling the SEC at 1-800-SEC-0330.  You can also
                           access some of this information electronically by means of the
SEC&#146;s website on the                            Internet at http://www.sec.gov,
which contains reports, proxy and information                            statements and
other information that the underlying securities guarantor and the
                           underlying securities issuer has filed electronically with the
SEC. </FONT>
</TD>
</TR>
</TABLE>
<TABLE WIDTH=100%><TR><TD WIDTH=20% ALIGN=left><FONT SIZE=1>&nbsp;</FONT></TD><TD WIDTH=60% ALIGN=center><FONT SIZE="2">
</FONT></TD><TD WIDTH=20% ALIGN=right><FONT SIZE="1">&nbsp;</FONT></TD></TR></TABLE><HR SIZE=5 noshade WIDTH=100% ALIGN=LEFT>

<DIV TITLE="EE+ Page Break" STYLE="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px"></DIV>

<!-- MARKER FORMAT-SHEET="Para Indent 05" FSL="Workstation" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
    <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Although
we have no reason to believe the information concerning the
                           underlying securities and the junior subordinated debentures
or the underlying                            securities issuer and the underlying
securities guarantor contained in the underlying                            securities
guarantor&#146;s Exchange Act reports is not reliable, neither the depositor nor
                           the trustee participated in the preparation of such documents
or made any due                            diligence inquiry with respect to the
information provided therein.  No investigation                            with respect
to the underlying securities issuer and the underlying securities
                           guarantor (including, without limitation, no investigation as
to their financial                            condition or creditworthiness) or of the
underlying securities and the junior                            subordinated debentures
has been made.  You should obtain and evaluate the same
                           information concerning the underlying securities issuer and
the underlying securities                            guarantor as you would obtain and
evaluate if your investment were directly in the                            underlying
securities or in other securities issued by the underlying securities
                           issuer or the underlying securities guarantor.  There can be
no assurance that events                            affecting the underlying securities
and the junior subordinated debentures or the                            underlying
securities issuer and the underlying securities guarantor have not occurred
                           or have not yet been publicly disclosed which would affect the
accuracy or                            completeness of the publicly available documents
described above. </FONT>
</TD>
</TR>
</TABLE>


<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Section 9.
       Financial Statements and Exhibits </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Left Head 2 Bold" FSL="Workstation" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 9.01
        Financial Statements and Exhibits </B></FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>                  (a)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Financial
statements of business acquired. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
None. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>                  (b)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pro
forma financial information. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
None. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Shell
company transaction. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Not
applicable. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibits. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Trustee&#146;s
report in respect of the August 17, 2009 distribution to holders of the PPLUS Trust
                                Certificates Series GSC-2. </FONT></TD>
</TR>
</TABLE>
<TABLE WIDTH=100%><TR><TD WIDTH=20% ALIGN=left><FONT SIZE=1>&nbsp;</FONT></TD><TD WIDTH=60% ALIGN=center><FONT SIZE="2">
</FONT></TD><TD WIDTH=20% ALIGN=right><FONT SIZE="1">&nbsp;</FONT></TD></TR></TABLE><HR SIZE=5 noshade WIDTH=100% ALIGN=LEFT>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>SIGNATURES </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush 00" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly                   caused this
report to be signed on its behalf by the undersigned, hereunto duly authorized.  </FONT></P>

<table width=100% cellpadding="0" cellspacing="0">
  <tr align="center" valign=top>
    <td width=50%><font size=2></font></td>
    <td align="left" colspan="2"><font size=2>MERRILL LYNCH DEPOSITOR, INC.</font></td>
  </tr>
  <tr align="center" valign=top>
    <td width=50% align="left">&nbsp;</td>
    <td width=6% align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>

  <tr align="center" valign=top>
    <td width=50% align="left"><font size=2>Date: August 27, 2009 </font></td>
    <td width=6% align="left"><font size=2>By:      </font></td>
    <td align="left"><font size=2>/s/ Steven O&#146;Neill
</font></td>
  </tr>
  <tr align="center" valign=top>
    <td width=50%>&nbsp;</td>
    <td width=6% align="left">&nbsp;</td>
    <td align="left">
      <hr align="left" noshade width="300" size="1">
    </td>
  </tr>
  <tr align="center" valign=top>
    <td width=50%>&nbsp;</td>
    <td width=6% align="left"><font size=2>Name:                                                         </font></td>
    <td align="left"><font size=2>Steven O&#146;Neill
</font></td>
  </tr>
  <tr align="center" valign=top>
    <td width=50%>&nbsp;</td>
    <td width=6% align="left"><font size=2>Title:   </font></td>
    <td align="left"><font size=2>Director</font></td>
  </tr>
</table>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>EXHIBIT INDEX </B></FONT></P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>                  99.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Trustee&#146;s
report in respect of the August 17, 2009 distribution to holders of the
                           PPLUS Trust Certificates Series GSC-2. </FONT></TD>
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<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>e36370ex99-1.htm
<DESCRIPTION>DISTRIBUTION REPORT
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>EXHIBIT 99.1 </B></FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>DISTRIBUTION REPORT <BR>
                                                        FOR <BR>
                                             PPLUS TRUST SERIES GSC-2 </B></FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>DISTRIBUTION DATE <BR>
                                                  AUGUST 17, 2009 <BR>
                                              CUSIP NUMBER 73941X684 </B></FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (i)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
amounts received by the Trustee as of the last such statement in respect of  principal,
                  interest and premium on the 6.345% Capital Securities due 2034 issued
by Goldman Sachs Capital                   I (the &#147;Underlying Securities&#148;): </FONT></TD>
</TR>
</TABLE>
<BR>

<table cellpadding=0 cellspacing=0 border=0 align=Center width=400>

  <tr valign=Bottom>

    <td width=50% align=LEFT><font face="Times New Roman" size=2>Interest:</font></td>
    <td width=50% align=RIGHT><b><font face="Times New Roman" size=2>$1,110,375.00</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Principal:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>0.00</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Premium:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>0.00</font></b></td>
  </tr>
</table>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (ii)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
amounts received by the Trustee as of the last such statement in respect of  Interest
Rate                   Swap entered into between PPLUS Trust Series GSC-2 and Merrill
Lynch Capital Services, Inc.                   (the &#147;Swap Agreement&#148;): </FONT></TD>
</TR>
</TABLE>
<BR>

<table cellpadding=0 cellspacing=0 border=0 align=Center width=400>

  <tr valign=Bottom>

    <td width=73% align=LEFT><font face="Times New Roman" size=2>Interest:</font></td>
    <td width=27% align=RIGHT><b><font face="Times New Roman" size=2>$0.00</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Principal:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>0.00</font></b></td>
  </tr>
</table>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (iii)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
amounts of compensation received by the Trustee, for the period relating to such
                  Distribution Date: </FONT></TD>
</TR>
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    <td width=74% align=LEFT><font face="Times New Roman" size=2>Paid by the Trust:</font></td>
    <td width=26% align=RIGHT><b><font face="Times New Roman" size=2>$0.00</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Paid by the Depositor:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>$1,000.00</font></b></td>
  </tr>
</table>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (iv)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
amount of distribution on such Distribution Date to Holders allocable to principal of and
                  premium, if any, and interest on the Certificates of each such Class
and the amount of                   aggregate unpaid interest accrued as of such
Distribution Date: </FONT></TD>
</TR>
</TABLE>
<BR>

<table cellpadding=0 cellspacing=0 border=0 align=Center width=400>

  <tr valign=Bottom>

    <td width=72% align=LEFT><font face="Times New Roman" size=2>Interest:</font></td>
    <td width=28% align=RIGHT><b><font face="Times New Roman" size=2>$268,333.33</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Principal:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>$0.00</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Unpaid Interest Accrued:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>$0.00</font></b></td>
  </tr>
</table>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (v)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
amount of distribution on such Distribution Date to Merrill Lynch Capital Services, Inc.
in                   respect of  the Interest Rate Swap entered into between PPLUS Trust
Series GSC-2 and Merrill                   Lynch Capital Services, Inc. (the &#147;Swap
Agreement: </FONT></TD>
</TR>
</TABLE>
<BR>

<table cellpadding=0 cellspacing=0 border=0 align=Center width=400>

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    <td width=55% align=LEFT><font face="Times New Roman" size=2>Interest:</font></td>
    <td width=45% align=RIGHT><b><font face="Times New Roman" size=2>$842,041.67</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Principal:</font></td>
    <td align=RIGHT><b><font face="Times New Roman" size=2>$0.00</font></b></td>
  </tr>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (vi)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
aggregate stated principal amount and, if applicable, notional amount of the Underlying
                  Securities related to such Series, the current interest rate or rates
thereon at the close of                   business on such Distribution Date, and the
current rating assigned to the Certificates. </FONT></TD>
</TR>
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    <td width=77% align=LEFT><font face="Times New Roman" size=2>Principal Amount:</font></td>
    <td width=21% align=LEFT colspan="2"><b><font face="Times New Roman" size=2>&nbsp;$35,000,000</font></b></td>
    <td width=2% align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>Interest Rate:</font></td>
    <td align=LEFT colspan="2"><b><font face="Times New Roman" size=2>&nbsp;6.345%</font></b></td>
    <td align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
  <tr valign=Bottom>
    <td align=LEFT>&nbsp;</td>
    <td align=LEFT>&nbsp;</td>
  </tr>
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    <td align=LEFT><font face="Times New Roman" size=2>Rating:</font></td>
    <td align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Moody&#146;s Investor Service</font></td>
    <td align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
    <td align=right colspan="2"><b><font face="Times New Roman" size=2>N/A&nbsp;</font></b></td>
  </tr>
  <tr valign=Bottom>

    <td align=LEFT><font face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Standard &amp; Poor&#146;s Rating Service</font></td>
    <td align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
    <td align=right colspan="2"><b><font face="Times New Roman" size=2>BBB&nbsp;</font></b></td>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (vii)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
aggregate  notional amount of the Swap Agreement related to such Series, the current
                  interest rate or rates thereon at the close of business on such
Distribution Date. </FONT></TD>
</TR>
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    <td width=76% align=LEFT><font face="Times New Roman" size=2>Notional Amount:</font></td>
    <td width=24% align=left><b><font face="Times New Roman" size=2>$35,000,000&nbsp;</font></b></td>
  </tr>
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    <td align=LEFT width="76%"><font face="Times New Roman" size=2>Interest Rate:</font></td>
    <td align=left width="24%"><b><font face="Times New Roman" size=2>3.00%</font></b></td>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (viii)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
aggregate Certificate Principal Balance (or Notional Amount, if applicable) of each Class
                  of such Series at the close of business on such Distribution Date. </FONT></TD>
</TR>
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    <td width=63% align=LEFT><font face="Times New Roman" size=2>($25 Stated Amount)</font></td>
    <td width=17% align=LEFT><font face="Times New Roman" size=2>&nbsp;</font></td>
    <td width=18% align=RIGHT>&nbsp;</td>
    <td width=2% align=LEFT><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
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    <td align=LEFT width="63%"><font face="Times New Roman" size=2>Principal Balance:</font></td>
    <td align=LEFT width="17%"><font face="Times New Roman" size=2>&nbsp;</font></td>
    <td align=RIGHT width="18%"><b><font face="Times New Roman" size=2>$35,000,000</font></b></td>
    <td align=LEFT width="2%"><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
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    <td align=LEFT width="63%"><font face="Times New Roman" size=2>Reduction:</font></td>
    <td align=LEFT width="17%"><font face="Times New Roman" size=2>&nbsp;</font></td>
    <td align=RIGHT width="18%"><b><font face="Times New Roman" size=2>(0</font></b></td>
    <td align=LEFT width="2%"><b><font face="Times New Roman" size=2>)</font></b></td>
  </tr>
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    <td align=LEFT width="63%">&nbsp;</td>
    <td align=LEFT width="17%">&nbsp;</td>
    <td align=RIGHT width="18%">
      <hr size="1" noshade>
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    <td align=LEFT width="2%">&nbsp;</td>
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    <td align=LEFT width="63%"><font face="Times New Roman" size=2>Principal Balance 08/17/09</font></td>
    <td align=LEFT width="17%"><font face="Times New Roman" size=2>&nbsp;</font></td>
    <td align=RIGHT width="18%"><b><font face="Times New Roman" size=2>$35,000,000</font></b></td>
    <td align=LEFT width="2%"><b><font face="Times New Roman" size=2>&nbsp;</font></b></td>
  </tr>
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