NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange at the opening of business on August 6, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Morgan Stanley PLUS linked to the S&P 500 Index, maturing July
20, 2007 is being effected because the Exchange knows or is reliably informed
that the entire class of  this  security  was redeemed or paid at maturity or
retirement on July 20, 2007.

The security was suspended by the Exchange on July 23, 2007.