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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) — May 29, 2008

MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421)
Date: May 29, 2008 · CIK: 0000895421 · Accession: 0000000000-08-027214

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File numbers found in text: 001-11758

Date
May 29, 2008
Author
Kevin Woody
Form
UPLOAD
Company
MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421)

Letter

May 29, 2008 VIA U.S. MAIL AND FAX 212-507-1869 Mr. Colm Kelleher Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036

Re: Morgan Stanley Form 10-K for Fiscal Year Ended November 30, 2007 Filed January 29, 2008 File No. 001-11758

Dear Mr. Kelleher:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Kevin Woody Branch Chief

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Mail Stop 4561

      May 29, 2008

VIA U.S. MAIL AND FAX 212-507-1869

Mr. Colm Kelleher
Chief Financial Officer
Morgan Stanley
1585 Broadway
New York, NY  10036

Re: Morgan Stanley
Form 10-K for Fiscal Year Ended
  November 30, 2007
  Filed January 29, 2008
File No. 001-11758

Dear Mr. Kelleher:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

        S i n c e r e l y ,

Kevin Woody
Branch Chief