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) — Sep 30, 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: Sept. 30, 2010 · CIK: 0000895421 · Accession: 0000000000-10-057633

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File numbers found in text: 001-11758

Date

September 30, 2010

Author

Robert Telewicz

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UPLOAD

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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

September 30, 2010 Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036 Re: Morgan Stanley Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Definitive Proxy Statement Filed April 12, 2010 Form 8-K Filed April 21, 2010 Form 10-Q for Quarterly Period Ended March 31, 2010 Filed May 7, 2010 File No. 001-11758

Dear Ms. Porat: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Robert Telewicz Senior Staff Accountant

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September 30, 2010
 Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY  10036
Re: Morgan Stanley
Form 10-K for Fiscal Year Ended
  December 31, 2009   Filed February 26, 2010
Definitive Proxy Statement Filed April 12, 2010 Form 8-K  Filed April 21, 2010 Form 10-Q for Quarterly Period Ended
  March 31, 2010   Filed May 7, 2010
File No. 001-11758

Dear Ms. Porat:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Robert Telewicz   Senior Staff Accountant

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