SEC Comment Letter for MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421) (MS) — Mar 7, 2007
MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421)
Date: March 7, 2007 · CIK: 0000895421 · Accession: 0000000000-07-011826
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File numbers found in text: 001-11758
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Mail Stop 4561 February 7, 2007 David H. Sidwell Executive Vice President and Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036 Re: Morgan Stanley Form 10-K for the Fiscal Year Ended November 30, 2005 File No. 001-11758 Dear Mr. Sidwell: We have completed our review of your 2005 Form 10-K and related filings and have no further comments at this time. Sincerely, Kevin W. Vaughn, Branch Chief