May 1, 2015
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, 2014
Filed March 2, 2015
File No. 001-11758
Dear Ms. Hayes:
Morgan Stanley (the “Company”) received your letter dated April 29, 2015, concerning the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.
We respectfully request an extension of time to respond to your letter and intend to provide our response on or before May 27, 2015.
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: | William Dorton, Staff Attorney, Securities and Exchange Commission | |
| Jonathan Pruzan, Executive Vice President and Chief Financial Officer | ||
| Jeffrey M. Kottkamp, Deloitte & Touche LLP | ||
| Kevin W. Vaughn, Accountant Branch Chief, Securities and Exchange Commission |