SEC Company Response from Morgan Stanley ETF Trust (CIK 0001676326) — Mar 31, 2026
Morgan Stanley ETF Trust (CIK 0001676326)
Date: March 31, 2026 · CIK: 0001676326 · Accession: 0001104659-26-037586
AI Filing Summary & Sentiment
File numbers found in text: 333-266913, 811-23820
Letter
Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Ms. Christina DiAngelo Fettig, Division of Investment Management Re: Morgan Stanley ETF Trust (the “Trust”) (File No. 333-266913; 811-23820)
Dear Ms. Fettig:
This letter is being submitted for the purpose of responding to the supplemental comments you provided on March 18, 2026 regarding the Trust’s annual reports on Form N-CSR and Form N-CEN for the reporting period ended September 30, 2025, as filed with the Securities and Exchange Commission (the “Commission”) on December 4, 2025 and December 9, 2025, respectively, for certain series of the Trust (each, a “Fund” and collectively, the “Funds”). The Trust has considered your comments and has authorized us to make responses, changes and/or acknowledgements discussed below. Capitalized terms not otherwise defined have the same meanings assigned to such terms in the Trust’s annual reports.
Comment 1. With respect to Response 1 in the prior response letter, the Staff notes that the link provided in Response 1 is different from the link included in each Fund’s tailored shareholder report. Please state whether the link in each Fund’s tailored shareholder report was incorrect or updated.
Response 1. The Trust confirms that the link in each Fund’s tailored shareholder report was missing a word. The Trust further confirms that the correct link will be included in future filings.
Comment 2. With respect to Response 8 in the prior response letter, please state in correspondence the Form N-CEN item that should have been checked and confirm that it will be checked in future filings, as applicable.
March 31, 2026
Page 2
Response 2. The Trust confirms that Item C.7.n. of Form N-CEN should have been checked and Item C.7.n.i of Form N-CEN should not have been checked for Parametric Hedged Equity ETF, Parametric Equity Premium Income ETF, Eaton Vance Total Return Bond ETF, and Eaton Vance Short Duration Income ETF. The Trust further confirms that the correct item will be checked in future filings, as applicable.
Comment 3. With respect to Response 9 in the prior response letter, please state in correspondence the Form N-CEN item that should have been checked and confirm that it will be checked in future filings, as applicable.
Response 3. The Trust confirms that Item C.7.n. of Form N-CEN should have been checked for Calvert Ultra-Short Investment Grade ETF. The Trust further confirms that the correct item will be checked in future filings, as applicable.
Comment 4. With respect to Response 10 in the prior response letter, please state in correspondence the Form N-CEN item that should have been checked and confirm that it will be checked in future filings, as applicable.
Response 4. The Trust confirms that Item C.7.n.vi. of Form N-CEN should have been checked for Eaton Vance High Income Municipal ETF. The Trust further confirms that the correct item will be checked in future filings, as applicable.
Comment 5. With respect to Response 11 in the prior response letter, please state in correspondence if any changes were made to the website presentation in response to the Staff’s comments.
Response 5. The Trust confirms that the Funds’ websites were updated in response to the Staff’s comment.
* * *
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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Dechert LLP
Three Bryant Park
1095 Avenue of the Americas
New York, NY 10036-6797
+1 212 698 3500 Main
+1 212 698 3599 Fax
Allison Fumai
Partner
Allison.fumai@dechert.com
+1 212 698 3526 Direct
+1 212 698 3599 Fax
March 31, 2026
Securities and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Christina DiAngelo Fettig, Division of Investment
Management
Re: Morgan Stanley ETF Trust (the “Trust”) (File No. 333-266913; 811-23820)
Dear Ms. Fettig:
This letter is being submitted
for the purpose of responding to the supplemental comments you provided on March 18, 2026 regarding the Trust’s annual reports
on Form N-CSR and Form N-CEN for the reporting period ended September 30, 2025, as filed with the Securities and Exchange
Commission (the “Commission”) on December 4, 2025 and December 9, 2025, respectively, for certain series
of the Trust (each, a “Fund” and collectively, the “Funds”). The Trust has considered your comments
and has authorized us to make responses, changes and/or acknowledgements discussed below. Capitalized terms not otherwise defined have
the same meanings assigned to such terms in the Trust’s annual reports.
Comment 1. With respect to Response 1 in the prior response
letter, the Staff notes that the link provided in Response 1 is different from the link included in each Fund’s tailored shareholder
report. Please state whether the link in each Fund’s tailored shareholder report was incorrect or updated.
Response 1. The Trust confirms
that the link in each Fund’s tailored shareholder report was missing a word. The Trust further confirms that the correct link will
be included in future filings.
Comment 2. With respect to Response 8 in the prior response letter,
please state in correspondence the Form N-CEN item that should have been checked and confirm that it will be checked in future filings,
as applicable.
March 31, 2026
Page 2
Response 2. The
Trust confirms that Item C.7.n. of Form N-CEN should have been checked and Item C.7.n.i of Form N-CEN should not have been checked
for Parametric Hedged Equity ETF, Parametric Equity Premium Income ETF, Eaton Vance Total Return Bond ETF, and Eaton Vance Short Duration
Income ETF. The Trust further confirms that the correct item will be checked in future filings, as applicable.
Comment 3. With respect to Response 9 in the prior response letter,
please state in correspondence the Form N-CEN item that should have been checked and confirm that it will be checked in future filings,
as applicable.
Response 3. The
Trust confirms that Item C.7.n. of Form N-CEN should have been checked for Calvert Ultra-Short Investment Grade ETF. The Trust further
confirms that the correct item will be checked in future filings, as applicable.
Comment 4. With respect to Response 10
in the prior response letter, please state in correspondence the Form N-CEN item that should have been checked and confirm that
it will be checked in future filings, as applicable.
Response 4. The
Trust confirms that Item C.7.n.vi. of Form N-CEN should have been checked for Eaton Vance High Income Municipal ETF. The Trust further
confirms that the correct item will be checked in future filings, as applicable.
Comment 5. With respect to Response 11
in the prior response letter, please state in correspondence if any changes were made to the website presentation in response to the
Staff’s comments.
Response 5. The
Trust confirms that the Funds’ websites were updated in response to the Staff’s comment.
* * *
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