-----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, Ozs87QToTOeWESrJaD/5E0auS/VIBTrCErNXETpeGkLFcb2okAg1WuEUSqBucGEk J2BTm/O3DIh1m3R8VwykpQ== /in/edgar/work/0001041237-00-000002/0001041237-00-000002.txt : 20001019 0001041237-00-000002.hdr.sgml : 20001019 ACCESSION NUMBER: 0001041237-00-000002 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 8 CONFORMED PERIOD OF REPORT: 20000831 FILED AS OF DATE: 20001018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MORGAN STANLEY DEAN WITTER S&P 500 INDEX FUND CENTRAL INDEX KEY: 0001041237 STANDARD INDUSTRIAL CLASSIFICATION: [ ] FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: SEC FILE NUMBER: 811-08265 FILM NUMBER: 742167 BUSINESS ADDRESS: STREET 1: 2 WORLD TRADE CENTER CITY: NEW YORK STATE: NY ZIP: 10048 BUSINESS PHONE: 2123928225 MAIL ADDRESS: STREET 1: 2 WORLD TRADE CENTER CITY: NEW YORK STATE: NY ZIP: 10048 FORMER COMPANY: FORMER CONFORMED NAME: WITTER DEAN S&P 500 INDEX FUND DATE OF NAME CHANGE: 19970618 NSAR-B 1 0001.txt N-SAR (6.1) PAGE 1 000 B000000 08/31/2000 000 C000000 0001041237 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 MSDW S&P 500 INDEX FUND 001 B000000 811-8265 001 C000000 2123921600 002 A000000 2 WORLD TRADE CENTER 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10048 003 000000 Y 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A000001 MORGAN STANLEY DEAN WITTER ADVISORS INC. 008 B000001 A 008 C000001 801-42061 008 D010001 NEW YORK 008 D020001 NY 008 D030001 10048 011 A000001 MORGAN STANLEY DEAN WITTER DISTRIBUTORS INC. 011 B000001 8-45262 011 C010001 NEW YORK 011 C020001 NY 011 C030001 10048 012 A000001 MORGAN STANLEY DEAN WITTER TRUST FSB 012 B000001 84-1785 012 C010001 JERSEY CITY 012 C020001 NJ 012 C030001 07311 013 A000001 DELOITTE & TOUCHE LLP 013 B010001 NEW YORK 013 B020001 NY PAGE 2 013 B030001 10281 014 A000001 DEAN WITTER REYNOLDS INC. 014 B000001 8-14172 014 A000002 MORGAN STANLEY & CO. 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ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
6 MSDW S&P 500 INDEX FUND - CLASS A 12-MOS AUG-31-2000 AUG-31-2000 1,940,165,749 2,521,304,830 10,200,866 112,978 68,380 2,531,687,054 (3,607,212) 0 (5,396,427) (9,003,639) 0 1,966,951,682 11,305,011 7,054,284 (4,252,214) 0 (22,167,118) 0 582,151,065 183,084,710 25,846,907 1,426,040 0 (31,525,161) (4,252,214) (18,897,275) 322,081,076 298,931,587 0 0 (283,108) 0 7,116,892 (2,883,766) 17,601 676,252,366 0 1,712,662 0 0 (8,627,398) 0 (31,840,573) 137,494,885 14.05 0.08 2.10 0 (0.03) 0 16.20 0.75

EX-27 3 0003.txt WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
6 MSDW S&P 500 INDEX FUND - CLASS B 12-MOS AUG-31-2000 AUG-31-2000 1,940,165,749 2,521,304,830 10,200,866 112,978 68,380 2,531,687,054 (3,607,212) 0 (5,396,427) (9,003,639) 0 1,966,951,682 127,746,797 113,936,439 (4,252,214) 0 (22,167,118) 0 582,151,065 2,035,848,439 25,846,907 1,426,040 0 (31,525,161) (4,252,214) (18,897,275) 322,081,076 298,931,587 0 0 (4,247,416) 0 46,386,133 (32,840,732) 264,957 676,252,366 0 1,712,662 0 0 (8,627,398) 0 (31,840,573) 1,840,723,080 13.93 (0.04) 2.08 0 (0.03) 0 15.94 1.50

EX-27 4 0004.txt WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
6 MSDW S&P 500 INDEX FUND - CLASS C 12-MOS AUG-31-2000 AUG-31-2000 1,940,165,749 2,521,304,830 10,200,866 112,978 68,380 2,531,687,054 (3,607,212) 0 (5,396,427) (9,003,639) 0 1,966,951,682 13,268,332 10,269,102 (4,252,214) 0 (22,167,118) 0 582,151,065 211,446,488 25,846,907 1,426,040 0 (31,525,161) (4,252,214) (18,897,275) 322,081,076 298,931,587 0 0 (390,381) 0 6,318,335 (3,344,237) 25,132 676,252,366 0 1,712,662 0 0 (8,627,398) 0 (31,840,573) 177,762,507 13.93 (0.04) 2.08 0 (0.03) 0 15.94 1.50

EX-27 5 0005.txt
6 MSDW S&P 500 INDEX FUND - CLASS D 12-MOS AUG-31-2000 AUG-31-2000 1,940,165,749 2,521,304,830 10,200,866 112,978 68,380 2,531,687,054 (3,607,212) 0 (5,396,427) (9,003,639) 0 1,966,951,682 5,670,123 1,173,553 (4,252,214) 0 (22,167,118) 0 582,151,065 92,303,778 25,846,907 1,426,040 0 (31,525,161) (4,252,214) (18,897,275) 322,081,076 298,931,587 0 0 (61,600) 0 5,582,313 (1,088,746) 3,003 676,252,366 0 1,712,662 0 0 (8,627,398) 0 (31,840,573) 44,658,883 14.09 0.11 2.11 0 (0.03) 0 16.28 0.50

EX-99 6 0006.txt (5) July 3, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by the below-noted Funds (copy attached), which we understand will be filed with the Commission, pursuant to Item 77K of Form N-SAR, as part of each of the below-noted Fund's Form N-SAR for the period ending subsequent to the date of this letter. We agree with the statements concerning our Firm to be included in such Form N-SARs. Commission Fund File Number Active Assets California Tax-Free Trust 33-41685 Active Assets Institutional Money Trust 333-91725 Active Assets Government Securities Trust 2-71558 Active Assets Money Trust 2-71560 Active Assets Premier Money Trust 333-91727 Active Assets Tax-Free Trust 2-71559 Morgan Stanley Dean Witter Aggressive Equity Fund 333-39579 Morgan Stanley Dean Witter 21st Century Trend Fund 333-88703 Morgan Stanley Dean Witter American Opportunities Fund 2-66269 Morgan Stanley Dean Witter Balanced Growth Fund 33-56853 Morgan Stanley Dean Witter Balanced Income Fund 3-56851 Morgan Stanley Dean Witter California Insured Municipal Income Trust 33-54606 Morgan Stanley Dean Witter California Quality Municipal Securities 33-59282 Morgan Stanley Dean Witter California Tax-Free Daily Income Trust 33-21803 Morgan Stanley Dean Witter California Tax-Free Income Fund 2-91103 Morgan Stanley Dean Witter Capital Growth Securities33-32519 Morgan Stanley Dean Witter Competitive Edge Fund 333-38297 Morgan Stanley Dean Witter Convertible Securities Trust 2-97963 Morgan Stanley Dean Witter Developing Growth Securities Trust 2-81151 Commission Fund File Number Morgan Stanley Dean Witter Diversified Income Trust 33-44782 Morgan Stanley Dean Witter Dividend Growth Securities Inc. 2-70423 Morgan Stanley Dean Witter Equity Fund 333-49585 Morgan Stanley Dean Witter European Growth Fund Inc.33-33530 Morgan Stanley Dean Witter Federal Securities Trust 33-10363 Morgan Stanley Dean Witter Financial Services Trust 333-16177 Morgan Stanley Dean Witter Fund of Funds 333-30765 Morgan Stanley Dean Witter Global Dividend Growth Securities 33-59004 Morgan Stanley Dean Witter Global Utilities Fund 33-50907 Morgan Stanley Dean Witter Government Income Trust 33-18699 Morgan Stanley Dean Witter Growth Fund 33-45450 Morgan Stanley Dean Witter Hawaii Municipal Trust 33-58175 Morgan Stanley Dean Witter Health Science Trust 33-48189 Morgan Stanley Dean Witter High Income Advantage Trust 33-15361 Morgan Stanley Dean Witter High Income Advantage Trust II 33-23013 Morgan Stanley Dean Witter High Income Advantage Trust III 33-25764 Morgan Stanley Dean Witter High Yield Securities Inc. 2-64782 Morgan Stanley Dean Witter Income Builder Fund 333-01995 Morgan Stanley Dean Witter Income Securities Inc. 2-46859 Morgan Stanley Dean Witter Information Fund 33-87472 Morgan Stanley Dean Witter Insured California Municipal Securities 33-50713 Morgan Stanley Dean Witter Insured Municipal Bond Trust 33-33631 Morgan Stanley Dean Witter Insured Municipal Income Trust 33-46371 Morgan Stanley Dean Witter Insured Municipal Securities 33-50663 Morgan Stanley Dean Witter Insured Municipal Trust 33-43096 Morgan Stanley Dean Witter Intermediate Income Securities 33-24245 Morgan Stanley Dean Witter International Fund 333-66203 Morgan Stanley Dean Witter International SmallCap Fund 33-53295 Morgan Stanley Dean Witter Japan Fund 333-00437 Morgan Stanley Dean Witter Latin American Growth Fund 33-46515 Morgan Stanley Dean Witter Limited Term Municipal Trust 33-62158 Morgan Stanley Dean Witter Liquid Asset Fund Inc. 2-53856 Commission Fund File Number Morgan Stanley Dean Witter Market Leader Trust 333-15813 Morgan Stanley Dean Witter Mid-Cap Dividend Growth Securities 333-43135 Morgan Stanley Dean Witter Mid-Cap Equity Trust 33-63685 Morgan Stanley Dean Witter Municipal Income Opportunities Trust 33-22764 Morgan Stanley Dean Witter Municipal Income Opportunities Trust II 33-27712 Morgan Stanley Dean Witter Municipal Income Opportunities Trust III 33-33598 Morgan Stanley Dean Witter Municipal Income Trust 33-15283 Morgan Stanley Dean Witter Municipal Income Trust II 33-20697 Morgan Stanley Dean Witter Municipal Income Trust III 33-29765 Morgan Stanley Dean Witter Municipal Premium Income Trust 33-25605 Morgan Stanley Dean Witter Natural Resource Development Securities Inc. 2-70421 Morgan Stanley Dean Witter New Discoveries Fund 333-37936 Morgan Stanley Dean Witter New York Municipal Money Market Trust 33-32763 Morgan Stanley Dean Witter New York Quality Municipal Securities 33-59248 Morgan Stanley Dean Witter New York Tax-Free Income Fund 2-95664 Morgan Stanley Dean Witter Next Generation Trust 333-82729 Morgan Stanley Dean Witter North American Government Income Trust 33-46049 Morgan Stanley Dean Witter Pacific Growth Fund Inc. 33-35541 Morgan Stanley Dean Witter Prime Income Trust 333-67701 Morgan Stanley Dean Witter Quality Municipal Income Trust 33-46372 Morgan Stanley Dean Witter Quality Municipal Investment Trust 33-43000 Morgan Stanley Dean Witter Quality Municipal Securities 33-59284 Morgan Stanley Dean Witter Real Estate Fund 333-68077 Morgan Stanley Dean Witter S&P 500 Index Fund 333-29721 Morgan Stanley Dean Witter S&P 500 Select Fund 333-56609 Morgan Stanley Dean Witter Select Municipal Reinvestment Fund 2-84376 Morgan Stanley Dean Witter Short-Term Bond Fund 33-50857 Morgan Stanley Dean Witter Short-Term U.S. Treasury Trust 33-41187 Morgan Stanley Dean Witter Small Cap Growth Fund 33-48765 Morgan Stanley Dean Witter Special Value Fund 333-06935 Morgan Stanley Dean Witter Strategist Fund 33-23669 Commission Fund File Number Morgan Stanley Dean Witter Tax-Exempt Securities Trust 2-66268 Morgan Stanley Dean Witter Tax-Free Daily Income Trust 2-67087 Morgan Stanley Dean Witter Tax-Managed Growth Fund 333-93935 Morgan Stanley Dean Witter Total Market Index Fund 333-74337 Morgan Stanley Dean Witter Total Return Trust 33-81012 Morgan Stanley Dean Witter U.S. Government Money Market Trust 2-74980 Morgan Stanley Dean Witter U.S. Government Securities Trust 2-86966 Morgan Stanley Dean Witter Utilities Fund 33-18983 Morgan Stanley Dean Witter Value Fund 333-58643 Morgan Stanley Dean Witter Value-Added Market Series 33-14629 Morgan Stanley Dean Witter World Wide Income Trust 33-26375 Morgan Stanley Dean Witter Multi-State Municipal Series Trust 33-37562 Morgan Stanley Dean Witter Select Dimensions Investment Series 33-54047 Morgan Stanley Dean Witter Variable Investment Series 2-82510 TCW/DW Term Trust 2000 33-64472 TCW/DW Term Trust 2002 33-51482 TCW/DW Term Trust 2003 33-57252 Very truly yours, PricewaterhouseCoopers LLP EX-99 7 0007.txt Change in Independent Accountant On July 1, 2000 PricewaterhouseCoopers LLP resigned as independent accountants of the Fund. The reports of PricewaterhouseCoopers LLP on the financial statements of the Fund for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits for the two most recent fiscal years and through July 1, 2000, there have been no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP would have caused them to make reference thereto in their report on the financial statements for such years. The Fund has requested that PricewaterhouseCoopers LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated July 3, 2000 is filed as an Exhibit to this Form N -SAR. The Fund, with the approval of its Board of Directors/Trustees and its Audit Committee, engaged Deloitte & Touche LLP as its new independent accountants as of July 1, 2000. EX-99 8 0008.txt INDEPENDENT AUDITORS' REPORT To the Shareholders and Trustees of Morgan Stanley Dean Witter S&P 500 Index Fund: In planning and performing our audit of the financial statements of Morgan Stanley Dean Witter S&P 500 Index Fund (the "Fund") for the year ended August 31, 2000 (on which we have issued our report dated October 10, 2000), we considered its internal control, including control activities for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, and not to provide assurance on the Fund's internal control. The management of the Fund is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. Generally, controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with accounting principles generally accepted in the United States of America. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in any internal control, misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of internal control to future periods are subject to the risk that the internal control may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate. Our consideration of the Fund's internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving the Fund's internal control and its operation, including controls for safeguarding securities, that we consider to be material weaknesses as defined above as of August 31, 2000. This report is intended solely for the information and use of management, the Shareholders and Trustees of the Fund, and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. Deloitte & Touche LLP New York, New York October 10, 2000 ~~-----END PRIVACY-ENHANCED MESSAGE-----~~