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SEC Company Response from MORGAN STANLEY ABS CAPITAL I INC (CIK 0001030442) — Dec 28, 2005

MORGAN STANLEY ABS CAPITAL I INC (CIK 0001030442)
Date: Dec. 28, 2005 · CIK: 0001030442 · Accession: 0000905148-05-006278

AI Filing Summary & Sentiment

File numbers found in text: 333-130694

Date
December 28, 2005
Author
/s/ Siegfried P. Knopf
Form
CORRESP
Company
MORGAN STANLEY ABS CAPITAL I INC (CIK 0001030442)

Letter

Re: Morgan Stanley ABS Capital I Inc. Registration Statement on Form S-3 no. 333-130694 -------------------------------------------------

SIDLEY AUSTIN BROWN & WOOD LLP

CHICAGO 787 SEVENTH AVENUE BEIJING ---- NEW YORK, NEW YORK 10019 ---- DALLAS TELEPHONE 212 839 5300 GENEVA ---- FACSIMILE 212 839 5599 ---- LOS ANGELES www.sidley.com HONG KONG ---- ---- SAN FRANCISCO FOUNDED 1866 LONDON ---- ---- WASHINGTON, D.C. SHANGHAI ---- SINGAPORE ---- TOKYO WRITER'S DIRECT NUMBER WRITER's E-MAIL ADDRESS (212) 839-5334 sknopf@sidley.com

December 28, 2005

VIA EDGAR ---------

Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Morgan Stanley ABS Capital I Inc. (the "Company"), we filed on December 23, 2005, the Company's registration statement on Form S-3 no 333-130694.

Please address all inquiries and communications concerning the Registration Statement to the undersigned at (212) 839-5334. Thank you for your attention to this matter.

Very truly yours,
/s/ Siegfried P. Knopf

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       SIDLEY AUSTIN BROWN & WOOD LLP

    CHICAGO                  787 SEVENTH AVENUE                BEIJING
     ----                 NEW YORK, NEW YORK 10019              ----
    DALLAS                TELEPHONE 212 839 5300               GENEVA
     ----                  FACSIMILE 212 839 5599               ----
  LOS ANGELES                  www.sidley.com                 HONG KONG
     ----                                                       ----
 SAN FRANCISCO                  FOUNDED 1866                    LONDON
     ----                                                       ----
WASHINGTON, D.C.                                               SHANGHAI
                                                                ----
                                                              SINGAPORE
                                                                ----
                                                                TOKYO
WRITER'S DIRECT NUMBER                                  WRITER's E-MAIL ADDRESS
    (212) 839-5334                                         sknopf@sidley.com

                               December 28, 2005

VIA EDGAR
---------

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

            Re:   Morgan Stanley ABS Capital I Inc.
                  Registration Statement on Form S-3 no. 333-130694
                  -------------------------------------------------

Ladies and Gentlemen:

          On behalf of Morgan Stanley ABS Capital I Inc. (the "Company"), we
filed on December 23, 2005, the Company's registration statement on Form S-3
no 333-130694.

          Please address all inquiries and communications concerning the
Registration Statement to the undersigned at (212) 839-5334. Thank you for
your attention to this matter.

                                                       Very truly yours,

                                                       /s/ Siegfried P. Knopf

</TEXT>
</DOCUMENT>