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SEC Company Response from 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 11, 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 11, 2011 · CIK: 0000895421 · Accession: 0001193125-11-135811

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File numbers found in text: 001-11758

Referenced dates: May 6, 2011

Date
May 11, 2011
Author
/s/ Paul C. Wirth
Form
CORRESP
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

Division of Corporation Finance Securities and Exchange Commission Re: Morgan Stanley Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 001-11758

Dear Ms. Hayes:

Morgan Stanley (the “Company”) received your letter dated May 6, 2011, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2010.

We respectfully request an extension of time to respond to your letter and intend to provide our response on or before June 9, 2011.

Please feel free to contact me at 212-761-6686 if you would like further clarification or additional information.

Sincerely,
/s/ Paul C. Wirth

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CORRESP
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Correspondence

 May 11, 2011

Ms. Suzanne Hayes

 Assistant Director

 Division of Corporation Finance

Securities and Exchange Commission

 100 F
Street, N.E.

 Mail Stop 4561

Washington, DC 20549

Re:
Morgan Stanley

 Form
10-K for Fiscal Year Ended December 31, 2010

 Filed February 28, 2011

File No. 001-11758

 Dear
Ms. Hayes:

 Morgan Stanley (the “Company”) received your letter dated May 6, 2011, concerning the Company’s Annual
Report on Form 10-K for the year ended December 31, 2010.

 We respectfully request an extension of time to respond to your letter and
intend to provide our response on or before June 9, 2011.

 Please feel free to contact me at 212-761-6686 if you would like further
clarification or additional information.

Sincerely,

 /s/ Paul C. Wirth

Paul C. Wirth

Deputy Chief Financial Officer

cc:
Michael Seaman, Securities and Exchange Commission

Staci Shannon, Securities and Exchange Commission

Kevin W. Vaughn, Securities and Exchange Commission

Ruth Porat, Executive Vice President and Chief Financial Officer