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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) — Jul 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: July 11, 2011 · CIK: 0000895421 · Accession: 0001193125-11-185963

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File numbers found in text: 001-11758

Referenced dates: July 8, 2011

Date
July 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 Filed February 28, 2011 Form 10-Q for the Quarterly Period Ended March 31, 2011 Filed May 9, 2011 File No. 001-11758

Dear Mr. Vaughn:

Morgan Stanley (the “Company”) received your letter dated July 8, 2011, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2010 and the Form 10-Q for the quarterly period ended March 31, 2011.

We respectfully request an extension of time to respond to your letter and intend to provide our response on or before August 5, 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

 July 11, 2011

 Mr. Kevin W. Vaughn

 Accounting Branch Chief

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

Form 10-Q for the Quarterly Period Ended March 31, 2011

Filed May 9, 2011

File No. 001-11758

 Dear Mr. Vaughn:

 Morgan Stanley (the “Company”) received your letter dated July 8, 2011, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2010 and the Form 10-Q
for the quarterly period ended March 31, 2011.

 We respectfully request an extension of time to respond to your letter and intend to
provide our response on or before August 5, 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:

Suzanne Hayes, Securities and Exchange Commission

Michael Seaman, Securities and Exchange Commission

Staci Shannon, Securities and Exchange Commission

Ruth Porat, Executive Vice President and Chief Financial Officer