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 16, 2011

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 16, 2011 · CIK: 0000895421 · Accession: 0000000000-11-030482

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File numbers found in text: 001-11758

Date

May 16, 2011

Author

Robert Telewicz Senior Staff Accountant

Form

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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

May 16, 2011 Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway New York, NY 10036

Re: Morgan Stanley Form 10-Q for Quarterly Period Ended September 30, 2010 Filed November 8, 2010 File No. 001-11758

Dear Ms. Porat: We have completed our review of your Fo rm 10-Q for the quarterly period ended September 30, 2010 filed on November 8, 2010. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United St ates. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
Robert Telewicz Senior Staff Accountant

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May 16, 2011
 Ruth Porat Chief Financial Officer Morgan Stanley 1585 Broadway
New York, NY  10036

Re: Morgan Stanley
Form 10-Q for Quarterly Period Ended
  September 30, 2010   Filed November 8, 2010
File No. 001-11758

Dear Ms. Porat:
 We have completed our review of your Fo rm 10-Q for the quarterly period ended
September 30, 2010 filed on November 8, 2010.  We  remind you that our comments or changes
to disclosure in response to our comments do not foreclose the Commission from taking any
action with respect to the company or the filing and the company may not assert staff comments
as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United St ates.  We urge all persons who are responsible for the accuracy
and adequacy of the disclosure in the filing to be certain that the filing includes the information
the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

Robert Telewicz   Senior Staff Accountant

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