Morgan Stanley 522 Fifth Avenue New York, New York 10036 		January 13, 2010 Mr. Kevin Rupert Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, DC 20549 RE: Morgan Stanley Liquid Asset Fund Inc. File Numbers 811-02575 and 2-53856 Dear Mr. Rupert: 	At your request, Morgan Stanley Liquid Asset Fund Inc., on behalf of its fund, (the "Fund"), has confirmed that Item 74W of the Portfolio's NSAR filing for the fiscal period ended August 31, 2009 is correct. 	In connection herewith, the Portfolio acknowledges that the disclosure included in NSAR filing is the responsibility of the Portfolio. The Portfolio further acknowledges that the action of the Commission or the staff acting pursuant to delegated authority in reviewing the NSAR filing does not relieve the Portfolio from its full responsibility for the adequacy and accuracy of the disclosures in the NSAR filing; and that the Portfolio will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 	Should you have any questions or would like to discuss this matter further, please do not hesitate to contact me at (212) 296-6960. 						Sincerely, 						/s/ Lou Anne McInnis 						Assistant Secretary