June 27, 2012
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, 2011 |
| Filed February 27, 2012 |
| Form 10-Q for Quarterly Period Ended March 31, 2012 |
| Filed May 7, 2012 |
| File No. 001-11758 |
Dear Ms. Hayes:
Morgan Stanley (the “Company”) received your letter dated June 22, 2012, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2011, the April 5, 2012 Definitive Proxy Statement and the Form 10-Q for the quarterly period ended March 31, 2012.
We respectfully request an extension of time to respond to your letter and intend to provide our response on or before July 27, 2012.
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: | Ruth Porat, Executive Vice President and Chief Financial Officer |
| Jeffrey M. Kottkamp, Deloitte & Touche LLP |
| James V. Schnurr, Deloitte & Touche LLP |
| Michael Seaman, Securities and Exchange Commission |
| Staci Shannon, Securities and Exchange Commission |
| Kevin W. Vaughn, Securities and Exchange Commission |