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) — Feb 24, 2010

MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421)
Date: Feb. 24, 2010 · CIK: 0000895421 · Accession: 0000000000-10-010585

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File numbers found in text: 001-11758

Date

February 24, 2010

Author

Robert Telewicz

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MORGAN STANLEY (MS, MS-PA, MS-PE, MS-PF, MS-PI, MS-PK, MS-PL, MS-PO, MS-PP, MS-PQ) (CIK 0000895421)

Letter

Mail Stop 4561 February 24, 2010 VIA U.S. MAIL AND FAX 212-507-3961 Paul C. Wirth Finance Director and Controller Morgan Stanley 1585 Broadway New York, NY 10036

Re: Morgan Stanley Form 10-K for Fiscal Year Ended November 30, 2008 Filed January 29, 2009 Proxy Statement Filed March 20, 2009 File No. 001-11758

Dear Mr. Wirth:

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 , Robert Telewicz Senior Staff Accountant

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Mail Stop 4561
      February 24, 2010

VIA U.S. MAIL AND FAX 212-507-3961

 Paul C. Wirth Finance Director and Controller Morgan Stanley 1585 Broadway New York, NY  10036

Re: Morgan Stanley
Form 10-K for Fiscal Year Ended
  November 30, 2008   Filed January 29, 2009
Proxy Statement Filed March 20, 2009 File No. 001-11758

Dear Mr. Wirth:

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 ,
Robert Telewicz   Senior Staff Accountant

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