-----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, CqLimKVefOgZgBTQu4N7GhNEg1S1gO4HSB/+fGTJMq+fXFU3X7iHZ9eOOfYJkAgz qd/MxRG2XM8O2lKP5idhKA== 0001325358-05-000095.txt : 20051228 0001325358-05-000095.hdr.sgml : 20051228 20051228113847 ACCESSION NUMBER: 0001325358-05-000095 CONFORMED SUBMISSION TYPE: NSAR-B/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20051031 FILED AS OF DATE: 20051228 DATE AS OF CHANGE: 20051228 EFFECTIVENESS DATE: 20051228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MORGAN STANLEY INSURED MUNICIPAL BOND TRUST CENTRAL INDEX KEY: 0000861185 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-06053 FILM NUMBER: 051288189 BUSINESS ADDRESS: STREET 1: C/O MORGAN STANLEY TRUST STREET 2: HARBORSIDE FINANCIAL CENTER, PLAZA TWO CITY: JERSEY CITY STATE: NJ ZIP: 07311 BUSINESS PHONE: (212) 869-6397 MAIL ADDRESS: STREET 1: C/O MORGAN STANLEY TRUST STREET 2: HARBORSIDE FINANCIAL CENTER, PLAZA TWO CITY: JERSEY CITY STATE: NJ ZIP: 07311 FORMER COMPANY: FORMER CONFORMED NAME: MORGAN STANLEY DEAN WITTER INSURED MUNICIPAL BOND TRUST DATE OF NAME CHANGE: 19981221 FORMER COMPANY: FORMER CONFORMED NAME: INTERCAPITAL INSURED MUNICIPAL BOND TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ALLSTATE MUNICIPAL PREMIUM INCOME TRUST II DATE OF NAME CHANGE: 19901202 NSAR-B/A 1 answer.fil MAIN DOCUMENT 000 B000000 10/31/2005 000 C000000 0000861185 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 B 001 A000000 MS INSURED MUNICIPAL BOND TRUST 001 B000000 811-06053 001 C000000 2127625260 002 A000000 1221 AVENUE OF THE AMERICAS 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10020 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 10020 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. 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REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
Morgan Stanley Insured Municipal Bond Trust:

In planning and performing our audit of the financial statements of
Morgan Stanley Insured Municipal Bond Trust (the Trust) as of and for
the year ended October 31, 2005, 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 Trust’s internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust 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 Trust’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 Trust’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 Trust’s
ability to initiate, authorize, record, process or report financial data
reliably in accordance with generally accepted accounting principles
such that there is more than a remote likelihood that a misstatement of
the Trust’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 Trust’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
Trust’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 October 31, 2005.

This report is intended solely for the information and use of
management and the Board of Trustees of Morgan Stanley Insured
Municipal Bond 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
December 19, 2005
EX-99.77B ACCT LTTR 3 exhibit77o10f3.htm 
                   Morgan Stanley Insured Municipal Bond Trust
                          Item 77(O) 10F-3 Transactions
                         May 1, 2005 - October 31, 2005



Securi  Purch   Size   Offeri  Total   Amount    % of    % of
  ty     ase/    of      ng    Amount    of     Offeri  Funds   Broker  Purcha
Purcha  Trade  Offeri  Price     of    Shares     ng    Total     s       sed
  sed    Date    ng      of   Offerin  Purcha   Purcha  Assets           From
                       Shares    g       sed      sed
                                         By       By
                                        Fund     Fund
Golden  7/28/    -     $104.5 $3,140,  2,000,    0.06%  2.06%   Bear,    Bear
 State    05             8    563,508    000                    Stearn  Stearn
Tobacc                          .25                              s &       s
   o                                                             Co.
Securi                                                          Inc.,
tizati                                                          Citigr
  on                                                             oup,
 Corp                                                           Goldma
                                                                  n,
                                                                Sachs
                                                                & Co.,
                                                                Sieber
                                                                  t
                                                                Brandf
                                                                 ord
                                                                Shank
                                                                & Co.
                                                                 LLC,
                                                                 A.G.
                                                                Edward
                                                                  s,
                                                                First
                                                                Albany
                                                                Capita
                                                                  l,
                                                                Inc.,
                                                                JPMorg
                                                                  an
                                                                Securi
                                                                 ties
                                                                Inc.,
                                                                Morgan
                                                                Stanle
                                                                  y,
                                                                Alamo
                                                                Capita
                                                                  l,
                                                                Great
                                                                Pacifi
                                                                  c
                                                                Securi
                                                                 ties
                                                                Inc.,
                                                                Lehman
                                                                Brothe
                                                                 rs,
                                                                 M.R.
                                                                Beal &
                                                                Compan
                                                                  y,
                                                                Stone
                                                                  &
                                                                Youngb
                                                                 erg,
                                                                 LLC,
                                                                Wachov
                                                                  ia
                                                                Bank,
                                                                Nation
                                                                  al
                                                                Associ
                                                                ation,
                                                                 E.J.
                                                                De La
                                                                Rosa &
                                                                 Co.,
                                                                Inc.,
                                                                Jackso
                                                                  n
                                                                Securi
                                                                ties,
                                                                Merril
                                                                  l
                                                                Lynch
                                                                & Co.,
                                                                Pragor
                                                                  ,
                                                                Sealy
                                                                  &
                                                                Compan
                                                                  y,
                                                                 LLC,
                                                                 UBS
                                                                Financ
                                                                 ial
                                                                Servic
                                                                  es
                                                                 Inc.
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