July 7, 2014
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 | |
| Annual Report on Form 10-K for the fiscal year ended December 31, 2013 | ||
| Filed February 25, 2014 | ||
| Quarterly Report on Form 10-Q for the quarter ended March 31, 2014 | ||
| Filed May 6, 2014 | ||
| File No. 001-11758 |
Dear Ms. Hayes:
Morgan Stanley (the “Company”) received your letter dated July 3, 2014, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2013, and the Quarterly Report on Form 10-Q for the quarter ended March 31, 2014.
We respectfully request an extension of time to respond to your letter and intend to provide our response on or before July 25, 2014.
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 | ||
| Christian Windsor, Special Counsel, Securities and Exchange Commission |