January 22, 2013
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
Definitive Proxy Statement on Schedule 14A
Filed April 5, 2012
Form 10-Q for the Quarterly Period Ended March 31, 2012
Filed May 7, 2012
Form 10-Q for the Quarterly Period Ended September 30, 2012
Filed November 6, 2012
Form 8-K
Filed January 18, 2013
File No. 001-11758
Dear Ms. Hayes:
Morgan Stanley (the “Company”) received your letter dated January 18, 2013, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2011, the April 5, 2012 Definitive Proxy Statement, the Form 10-Q for the quarterly period ended March 31, 2012, the Form 10-Q for the quarterly period ended September 30, 2012 and the January 18, 2013 Form 8-K.
We respectfully request an extension of time to respond to your letter and intend to provide our response on or before February 15, 2013.
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
Ramin M. Olson, Securities and Exchange Commission
Michael Seaman, Securities and Exchange Commission
Staci Shannon, Securities and Exchange Commission
Kevin W. Vaughn, Securities and Exchange Commission