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) — Apr 26, 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: April 26, 2010 · CIK: 0000895421 · Accession: 0000000000-10-022537
AI Filing Summary & Sentiment
Reasoning
Referenced dates: April 13, 2010
Letter
Mail Stop 3010 April 26, 2010
VIA U.S. MAIL AND FAX (212) 507-3961
Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036 Dear Ms. Porat: We have reviewed your response letter dated April 13, 2010 and have the following additional comment. If you disagree with our comment, we will consider your explanation as to why our comment is not applic able. Please be as detailed as necessary in your explanation. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. Beginning with the Form 10-Q for th e quarter ended March 31, 2010, please revise your Summary of Si gnificant Accounting Policies footnote to include your accounting policy for repurchase agreem ents, which we understand from your response are all accounted for as collateralized financings. Please respond to this comment within 10 business days or tell us when you will provide us with a response. Please s ubmit your response letter on EDGAR. Please contact me at (202) 551-3498 if you have any questions. S i n c e r e l y , Linda van Doorn Senior Assistant Chief Accountant
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Mail Stop 3010
April 26, 2010
VIA U.S. MAIL AND FAX (212) 507-3961
Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036
Dear Ms. Porat:
We have reviewed your response letter dated April 13, 2010 and have the
following additional comment. If you disagree with our comment, we will consider your explanation as to why our comment is not applic able. Please be as detailed as necessary
in your explanation.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall
disclosure in your filing. We look forward to working with you in these respects. We
welcome any questions you may have about our comment or on any other aspect of our
review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. Beginning with the Form 10-Q for th e quarter ended March 31, 2010, please
revise your Summary of Si gnificant Accounting Policies footnote to include your
accounting policy for repurchase agreem ents, which we understand from your
response are all accounted for as collateralized financings.
Please respond to this comment within 10 business days or tell us when you will
provide us with a response. Please s ubmit your response letter on EDGAR. Please
contact me at (202) 551-3498 if you have any questions.
S i n c e r e l y ,
Linda van Doorn Senior Assistant Chief Accountant