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 1, 2015

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 1, 2015 · CIK: 0000895421 · Accession: 0001193125-15-166571

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File numbers found in text: 001-11758

Referenced dates: April 29, 2015

Date

May 1, 2015

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, 2014 Filed March 2, 2015 File No. 001-11758

Dear Ms. Hayes:

Morgan Stanley (the “Company”) received your letter dated April 29, 2015, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

We respectfully request an extension of time to respond to your letter and intend to provide our response on or before May 27, 2015.

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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filename1.htm

Correspondence

 May 1, 2015

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, 2014

Filed March 2, 2015

File No. 001-11758

 Dear
Ms. Hayes:

 Morgan Stanley (the “Company”) received your letter dated April 29, 2015, concerning the Company’s Annual Report on
Form 10-K for the year ended December 31, 2014.

 We respectfully request an extension of time to respond to your letter and intend to provide our
response on or before May 27, 2015.

 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:

William Dorton, Staff Attorney, Securities and Exchange Commission

Jonathan Pruzan, Executive Vice President and Chief Financial Officer

Jeffrey M. Kottkamp, Deloitte & Touche LLP

Kevin W. Vaughn, Accountant Branch Chief, Securities and Exchange Commission

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