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 |