-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, E30p/7U07CzCiSrDEPvuX+/Ictge55mqtVH7MRFRyvBswXH7f7Ha5Rj0BPRhN+h1 yChoo+I2BGnJ+V4NtHutXg== 0001325358-07-000335.txt : 20070808 0001325358-07-000335.hdr.sgml : 20070808 20070808155232 ACCESSION NUMBER: 0001325358-07-000335 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20070531 FILED AS OF DATE: 20070808 DATE AS OF CHANGE: 20070808 EFFECTIVENESS DATE: 20070808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MORGAN STANLEY MUNICIPAL PREMIUM INCOME TRUST CENTRAL INDEX KEY: 0000842891 IRS NUMBER: 133498050 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-05688 FILM NUMBER: 071035612 BUSINESS ADDRESS: STREET 1: C/O MORGAN STANLEY TRUST STREET 2: HARBOSIDE FINANCIAL CENTER, PLAZA TWO CITY: JERSEY CITY STATE: NJ ZIP: 07311 BUSINESS PHONE: (212) 869-6397 FORMER COMPANY: FORMER CONFORMED NAME: MORGAN STANLEY DEAN WITTER MUNICIPAL PREMIUM INCOME TRUST DATE OF NAME CHANGE: 19981221 FORMER COMPANY: FORMER CONFORMED NAME: MUNICIPAL PREMIUM INCOME TRUST/MA DATE OF NAME CHANGE: 19930721 FORMER COMPANY: FORMER CONFORMED NAME: ALLSTATE MUNICIPAL PREIMIUM INCOME TRUST/MA DATE OF NAME CHANGE: 19930721 NSAR-B 1 answer.fil MAIN DOCUMENT 000 B000000 05/31/2007 000 C000000 0000842891 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 B 001 A000000 MORGAN STANLEY MUNICIPAL PREMIUM INCOME TRUST 001 B000000 811-05689 001 C000000 2122966990 002 A000000 522 FIFTH AVENUE 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10036 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 008 A000001 MORGAN STANLEY INVESTMENT ADVISORS INC. 008 B000001 A 008 C000001 801-42061 008 D010001 NEW YORK 008 D020001 NY 008 D030001 10036 010 A000001 MORGAN STANLEY SERVICES COMPANY INC. 010 C010001 JERSEY CITY 010 C020001 NJ 010 C030001 07311 012 A000001 MORGAN STANLEY TRUST 012 B000001 84-5710 012 C010001 JERSEY CITY 012 C020001 NJ 012 C030001 07311 013 A000001 DELOITTE & TOUCHE LLP 013 B010001 NEW YORK 013 B020001 NY 013 B030001 10281 014 A000001 ARAB MALAYSIA SECURITIES 014 B000001 8-00000 014 A000002 CHINA INTERNATIONAL CAPITAL CORPORATION LTD 014 B000002 8-00000 014 A000003 HC SECURITIES 014 B000003 8-00000 014 A000004 JM MS FIXED INCOME SECURITIES PRIVATE LIMITED 014 B000004 8-00000 014 A000005 JM MORGAN STANLEY PRIVATE LIMITED 014 B000005 8-00000 014 A000006 JM MORGAN STANLEY SECURITIES PRIVATE LIMITED 014 B000006 8-00000 014 A000007 JM MORGAN STANLEY RETAIL SERVICES PRIVATE LTD 014 B000007 8-00000 014 A000008 MORGAN STANLEY & CO. INCORPORATED 014 B000008 8-15869 014 A000009 MORGAN STANLEY & CO. LIMITED 014 B000009 8-00000 014 A000010 MORGAN STANLEY ASIA LIMITED 014 B000010 8-00000 014 A000011 MORGAN STANLEY CANADA LIMITED 014 B000011 8-00000 014 A000012 MORGAN STANLEY QUILTER LIMITED 014 B000012 8-00000 014 A000013 MS DEAN WITTER AUSTRALIA SECURITIES LIMITED 014 B000013 8-00000 014 A000014 MORGAN STANLEY JAPAN LIMITED 014 B000014 8-00000 014 A000015 MORGAN STANLEY, S.V., S.A. 014 B000015 8-00000 014 A000016 MORGAN STANLEY DW INC. 014 B000016 8-14172 014 A000017 MORGAN STANLEY INTERNATIONAL LIMITED 014 B000017 8-00000 014 A000018 MORGAN STANLEY SECURITIES LIMITED 014 B000018 8-00000 014 A000019 MORGAN STANLEY BANK AG 014 B000019 8-00000 014 A000020 MORGAN STANLEY DISTRIBUTION INC. 014 B000020 8-44766 014 A000021 MORGAN STANLEY DISTRIBUTORS INC. 014 B000021 8-45262 014 A000022 MORGAN STANLEY MARKET PRODUCTS INC. 014 B000022 8-37795 014 A000023 MS SECURITIES SERVICES INC. 014 B000023 8-26804 014 A000024 PRIME DEALER SERVICES CORP. 014 B000024 8-47025 014 A000025 VAN KAMPEN FUNDS INC. 014 B000025 8-19412 015 A000001 THE BANK OF NEW YORK 015 B000001 C 015 C010001 NEW YORK 015 C020001 NY 015 C030001 10286 015 E010001 X 018 000000 Y 019 A000000 Y 019 B000000 98 019 C000000 MORGANSTAN 020 A000001 GOLDMAN, SACHS & CO. 020 B000001 13-5108880 020 C000001 3 021 000000 3 022 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 022 B000001 13-5674085 022 C000001 25267 022 D000001 25515 022 A000002 UBS FINANCIAL SERVICES INC. 022 B000002 13-3873456 022 C000002 18350 022 D000002 20522 022 A000003 CITIGROUP GLOBAL MARKETS INC. 022 B000003 11-2418191 022 C000003 15641 022 D000003 23122 022 A000004 BEAR STEARNS & CO., INC. 022 B000004 13-3299429 022 C000004 12894 022 D000004 5083 022 A000005 GOLDMAN SACHS & CO. 022 B000005 13-5108880 022 C000005 11485 022 D000005 6259 022 A000006 MORGAN (J.P.) SECURITIES INC. 022 B000006 13-3224016 022 C000006 5700 022 D000006 6974 022 A000007 LEHMAN BROTHERS INC. 022 B000007 13-2518466 022 C000007 3400 022 D000007 5468 022 A000008 ZIEGLER SECURITIES 022 B000008 39-0727640 022 C000008 4525 022 D000008 0 022 A000009 RYAN, BECK & CO. 022 B000009 22-1773796 022 C000009 0 022 D000009 3509 022 A000010 FIRST ALBANY CORP. 022 B000010 14-1391446 022 C000010 0 022 D000010 2260 023 C000000 104028 023 D000000 106614 024 000000 N 026 A000000 N 026 B000000 Y 026 C000000 N 026 D000000 Y 026 E000000 N 026 F000000 Y 026 G010000 N 026 G020000 N 026 H000000 N 027 000000 N 045 000000 Y 046 000000 N 047 000000 Y 048 000000 0.400 048 A010000 0 048 A020000 0.000 048 B010000 0 048 B020000 0.000 048 C010000 0 048 C020000 0.000 048 D010000 0 048 D020000 0.000 048 E010000 0 048 E020000 0.000 048 F010000 0 048 F020000 0.000 048 G010000 0 048 G020000 0.000 048 H010000 0 048 H020000 0.000 048 I010000 0 048 I020000 0.000 048 J010000 0 048 J020000 0.000 048 K010000 0 048 K020000 0.000 049 000000 N 050 000000 N 051 000000 N 052 000000 N 053 A000000 N 054 A000000 Y 054 B000000 Y 054 C000000 Y 054 D000000 N 054 E000000 N 054 F000000 N 054 G000000 Y 054 H000000 Y 054 I000000 N 054 J000000 Y 054 K000000 N 054 L000000 Y 054 M000000 Y 054 N000000 N 054 O000000 Y 055 A000000 Y 055 B000000 N 056 000000 Y 057 000000 N 058 A000000 N 059 000000 Y 060 A000000 Y 060 B000000 Y 061 000000 0 062 A000000 Y 062 B000000 0.0 062 C000000 0.0 062 D000000 0.0 062 E000000 1.0 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 062 M000000 0.0 062 N000000 0.0 062 O000000 155.4 062 P000000 0.0 062 Q000000 0.0 062 R000000 0.0 063 A000000 0 063 B000000 20.1 064 A000000 Y 064 B000000 N 066 A000000 N 067 000000 N 068 A000000 N 068 B000000 N 069 000000 N 070 A010000 Y 070 A020000 N 070 B010000 N 070 B020000 N 070 C010000 Y 070 C020000 N 070 D010000 N 070 D020000 N 070 E010000 Y 070 E020000 Y 070 F010000 N 070 F020000 N 070 G010000 Y 070 G020000 N 070 H010000 N 070 H020000 N 070 I010000 N 070 I020000 N 070 J010000 Y 070 J020000 N 070 K010000 Y 070 K020000 N 070 L010000 N 070 L020000 N 070 M010000 N 070 M020000 N 070 N010000 Y 070 N020000 N 070 O010000 Y 070 O020000 N 070 P010000 Y 070 P020000 Y 070 Q010000 N 070 Q020000 N 070 R010000 N 070 R020000 N 071 A000000 51567 071 B000000 31240 071 C000000 276839 071 D000000 11 072 A000000 12 072 B000000 13896 072 C000000 0 072 D000000 0 072 E000000 0 072 F000000 1106 072 G000000 221 072 H000000 0 072 I000000 28 072 J000000 15 072 K000000 0 072 L000000 51 072 M000000 9 072 N000000 0 072 O000000 0 072 P000000 590 072 Q000000 0 072 R000000 46 072 S000000 31 072 T000000 0 072 U000000 0 072 V000000 0 072 W000000 376 072 X000000 2473 072 Y000000 8 072 Z000000 11431 072AA000000 1750 072BB000000 1084 072CC010000 1055 072CC020000 0 072DD010000 12180 072DD020000 0 072EE000000 2426 073 A010000 0.5000 073 A020000 0.0000 073 B000000 0.1436 073 C000000 0.0000 074 A000000 59 074 B000000 0 074 C000000 1700 074 D000000 296492 074 E000000 0 074 F000000 0 074 G000000 0 074 H000000 0 074 I000000 0 074 J000000 2036 074 K000000 0 074 L000000 4174 074 M000000 68 074 N000000 304529 074 O000000 2573 074 P000000 125 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 30693 074 S000000 100000 074 T000000 171138 074 U010000 17022 074 U020000 0 074 V010000 10.05 074 V020000 0.00 074 W000000 0.0000 074 X000000 434 074 Y000000 127 075 A000000 0 075 B000000 175741 076 000000 9.49 077 A000000 Y 077 B000000 Y 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N 077 J000000 N 077 K000000 N 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 Y 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A000000 ICI MUTUAL INSURANCE COMPANY 080 B000000 XL, FEDERAL INS. CO. & OTHERS 080 C000000 100000 081 A000000 Y 081 B000000 97 082 A000000 Y 082 B000000 150 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N 086 A010000 0 086 A020000 0 086 B010000 410 086 B020000 3923 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 087 A010000 SHARES OF BENEFICIAL INTEREST 087 A020000 625923107 087 A030000 PIA 088 A000000 N 088 B000000 N 088 C000000 N 088 D000000 Y SIGNATURE u Harrison TITLE EX-99.77B ACCT LTTR 2 auditletter77b.htm AUDIT LETTER 








REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
Morgan Stanley Municipal Premium Income Trust:

In planning and performing our audit of the financial statements of Morgan Stanley Municipal Premium Income Trust (the “Fund”) as of and for the year ended May 31, 2007, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting.  Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting.  In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.  A fund’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  Such internal control includes policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the fund’s ability to initiate, authorize, record, process, or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the fund’s annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above as of May 31, 2007.

This report is intended solely for the information and use of management and the Board of Trustees of Morgan Stanley Municipal Premium Income Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.



New York, New York
July 20, 2007
EX-99.77O RULE 10F-3 3 exhibit77o10f3s.htm 10F-3 
                  Morgan Stanley Premium Income Opportunities Trust
                          Item 77(O) 10F-3 Transactions
                        December 1, 2006 - May 31, 2007



Securi  Purcha   Size   Offeri  Total   Amount    % of   % of
  ty      se/     of      ng    Amount    of     Offeri  Fund   Brokers   Purcha
Purcha   Trade  Offeri  Price     of    Shares     ng    s                sed
  sed    Date     ng      of   Offerin  Purcha   Purcha  Tota             From
                        Shares    g       sed     sed    l
                                          By       By    Asse
                                         Fund     Fund   ts
Tobacc  01/24/    -     $14.76 $3,622,  3,000   0.82%   1.01    Bear,     Bear
   o      07                   208,081   ,000             %    Stearns &  Stearn
Settle                           .50                           Co. Inc.,    s
 ment                                                          Citigroup
Financ                                                         , Merrill
  ing                                                           Lynch &
 Corp.                                                           Co.,
Series                                                         JPMorgan,
 2007                                                             UBS
                                                               Investmen
                                                                t Bank,
                                                                 A.G.
                                                               Edwards &
                                                                 Sons,
                                                                 Inc.,
                                                                 Alta
                                                                Capital
                                                                Group,
                                                               LLC, Apex
                                                                 Pryor
                                                               Securitie
                                                                s, Banc
                                                                  of
                                                                America
                                                               Securitie
                                                                s LLC,
                                                                 BB&T
                                                                Capital
                                                               Markets,
                                                                Butler
                                                                Wick &
                                                                 Co.,
                                                                 Inc.,
                                                                Cabrera
                                                                Capital
                                                               Markets,
                                                                 Inc.,
                                                               Commerce
                                                                Capital
                                                               Markets,
                                                                 Inc.,
                                                                Ferris
                                                                 Baker
                                                                Watts,
                                                               Incorpora
                                                                 ted,
                                                                 First
                                                                Albany
                                                                Capital
                                                                 Inc.,
                                                               George K.
                                                                Baum &
                                                               Company,
                                                                The GMS
                                                                Group,
                                                                 LLC,
                                                               Goldman,
                                                                Sachs &
                                                                 Co.,
                                                               Grigsby &
                                                               Associate
                                                               s, Inc.,
                                                                  JP
                                                               McGowan &
                                                               Company,
                                                                 Inc.,
                                                                Jackson
                                                               Securitie
                                                                s, LLC,
                                                                Janney
                                                               Montgomer
                                                                y Scott
                                                                 LLC,
                                                                Keybanc
                                                                Capital
                                                               Markets,
                                                                LaSalle
                                                               Financial
                                                               Services,
                                                                 Inc.,
                                                                 Loop
                                                                Capital
                                                                Markets
                                                                 LLC,
                                                                Morgan
                                                               Keegan &
                                                               Company,
                                                                 Inc.,
                                                                Morgan
                                                               Stanley,
                                                                  NW
                                                                Capital
                                                                Markets
                                                               Inc.,Pipe
                                                               r Jaffray
                                                                & Co.,
                                                                Popular
                                                               Securitie
                                                                s Inc.,
                                                                Powell
                                                                Capital
                                                               Markets,
                                                                 Inc.,
                                                                Prager,
                                                                Sealy &
                                                               Co., LLC,
                                                               Ramirez &
                                                                 Co.,
                                                                 Inc.,
                                                                Raymond
                                                                James &
                                                               Associate
                                                               s, Inc.,
                                                                  RBC
                                                                Capital
                                                               Markets,
                                                               Roosevelt
                                                                & Cross
                                                               Incorpora
                                                                 ted,
                                                                Siebert
                                                               Brandford
                                                                Shank &
                                                               Co., LLC,
                                                               Southwest
                                                               Securitie
                                                               s, Sterne
                                                                Agee &
                                                                Leach,
                                                                 Inc.,
                                                               Sturdivan
                                                               t & Co.,
                                                               Wachovia
                                                               Bank, NA




  								Bear
                                                               Stearns &
                                                               Co. Inc.,
                                                               Citigroup
                                                                , A.G.
                                                               Edwards,
                                                               Fidelity
                                                                Capital
                                                                Markets
                                                               Services,
                                                               JPMorgan,
                                                                Merrill
                                                                Lynch &
Golden                                                         Company,
 State                                                          Prager,
Tobacc  03/08/    -     $104.3 $4,446,  4,000,   0.10%   1.45   Sealy &    Bear
   o      07              9      826,     000             %    Company,   Stearn
Securi                          391.40                           LLC,       s
tizati                                                          Siebert
  on                                                           Brandford
0.000%                                                          Shank &
  due                                                          Co., LLC,
6/1/20                                                           First
  47                                                            Albany
                                                                Capital
                                                                 Inc.,
                                                                Banc of
                                                                America
                                                               Securitie
                                                                s LLC,
                                                                 Great
                                                                Pacific
                                                               Securitie
                                                               s, Inc.,
                                                                Lehman
                                                               Brothers,
                                                                Morgan
                                                                Keegan
                                                               and Co.,
                                                                 Inc.,
                                                               Ramirez &
                                                                 Co.,
                                                                 Inc.,
                                                               Southwest
                                                               Securitie
                                                                s, UBS
                                                               Investmen
                                                                t Bank,
                                                               Goldman,
                                                                Sachs &
                                                               Co., M.R.
                                                                Beal &
                                                               Company,
                                                                E.J. De
                                                               La Rosa &
                                                                 Co.,
                                                                 Inc.,
                                                                Jackson
                                                               Securitie
                                                                s, Loop
                                                                Capital
                                                               Markets,
                                                                 LLC,
                                                                Morgan
                                                               Stanley,
                                                                  RBC
                                                                Capital
                                                               Markets,
                                                                Stone &
                                                               Youngberg
                                                                 , LLC
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