Correspondence 0001104659-24-054072 from Morgan Stanley Insight Fund (CIK 0001002427)
Morgan Stanley Insight Fund (CIK 0001002427)
Date: April 29, 2024 · CIK: 0001002427 · Accession: 0001104659-24-054072
AI Filing Summary & Sentiment
File numbers found in text: 811-07377
Letter
Securities and Exchange Commission Washington, D.C. 20549 Attention: Kenneth Ellington, Division of Investment Management Re: Morgan Stanley Insight Fund (the “Fund”) (File Nos. 33-63685; 811-07377)
Dear Mr. Ellington:
Thank you for your telephonic comments received on April 3, 2024, with respect to your review pursuant to the Sarbanes-Oxley Act of 2002 of the Form N-CSR filing made by the Fund. The Fund has considered the Staff’s comments and has authorized us to make the responses and acknowledgements discussed below on its behalf. Below, we provide our responses to the Staff’s comments and describe any changes to be made to future filings in response to those comments and provide any responses to or any supplemental explanations of such comments, as requested. These changes will be reflected in the next such filing.
Comment 1. With respect to the Consolidated Portfolio of Investments section of the Fund’s N-CSR filing, please disclose the yield for each money market fund in which the Fund invests.
Response 1. The disclosure will be revised accordingly in future filings.
Comment 2. The disclosure included with respect to Item 4(e)(2) of the Fund’s Form N-CSR states that “[b]eginning with non-audit service contracts entered into on or after May 6, 2023, the Audit Committee also is required to pre-approve services to Covered Entities to the extent that the services are determined to have a direct impact on the operations or financial reporting of the Registrant. 100% of such services were pre-approved by the Audit Committee pursuant to the Audit Committee’s pre-approval policies and procedures.” The Commission notes that Item 4(e)(2) of Form N-CSR describes situations in which the pre-approval requirement was waived, and not when pre-approval was obtained. Please confirm that the disclosure included in the Fund’s Form N-CSR is accurate.
Response 2. We acknowledge the Staff’s comment and confirm that the disclosure will be revised accordingly in future filings.
* * *
If you would like to discuss any of these responses in further detail or if you have any questions, please feel free to contact me at (212) 698-3526 (tel). Thank you.
Best regards,
/s/
Allison Fumai
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filename1.htm
1095 Avenue
of the Americas
New York, NY 10036-6797
+1 212 698 3500 Main
+1 212 698 3599 Fax
www.dechert.com
Allison Fumai
allison.fumai@dechert.com
+1 212 698 3526 Direct
+1 212 698 3599 Fax
April 29, 2024
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Kenneth Ellington,
Division of Investment Management
Re: Morgan Stanley Insight Fund (the “Fund”)
(File Nos. 33-63685; 811-07377)
Dear Mr. Ellington:
Thank you for your telephonic
comments received on April 3, 2024, with respect to your review pursuant to the Sarbanes-Oxley Act of 2002 of the Form N-CSR
filing made by the Fund. The Fund has considered the Staff’s comments and has authorized us to make the responses and acknowledgements
discussed below on its behalf. Below, we provide our responses to the Staff’s comments and describe any changes to be made to future
filings in response to those comments and provide any responses to or any supplemental explanations of such comments, as requested. These
changes will be reflected in the next such filing.
Comment 1.
With
respect to the Consolidated Portfolio of Investments section of the Fund’s N-CSR filing, please disclose the yield for each
money market fund in which the Fund invests.
Response 1.
The disclosure will be revised accordingly in future filings.
Comment 2.
The
disclosure included with respect to Item 4(e)(2) of the Fund’s Form N-CSR states that “[b]eginning with non-audit
service contracts entered into on or after May 6, 2023, the Audit Committee also is required to pre-approve services to Covered
Entities to the extent that the services are determined to have a direct impact on the operations or financial reporting of the Registrant.
100% of such services were pre-approved by the Audit Committee pursuant to the Audit Committee’s pre-approval policies and
procedures.” The Commission notes that Item 4(e)(2) of Form N-CSR describes situations in which the pre-approval
requirement was waived, and not when pre-approval was obtained. Please confirm that the disclosure included in the Fund’s Form N-CSR
is accurate.
Response 2.
We acknowledge the Staff’s comment
and confirm that the disclosure will be revised accordingly in future filings.
* * *
If you would like to discuss
any of these responses in further detail or if you have any questions, please feel free to contact me at (212) 698-3526 (tel). Thank
you.
Best regards,
/s/
Allison Fumai
Allison Fumai