-----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, UR84Q3TL3UxQOoW8ydTdUztZXlNfmYfg9vMZTEfEsp5tPMrmYHHXhrmRJMEZ2ONW 5EaC2nwoj/Upff1uLBsodQ== 0000914121-07-002312.txt : 20071203 0000914121-07-002312.hdr.sgml : 20071203 20071016155612 ACCESSION NUMBER: 0000914121-07-002312 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MORGAN STANLEY SPECTRUM SELECT LP CENTRAL INDEX KEY: 0000873799 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 133619290 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 522 FIFTH AVENUE, 13TH FLOOR STREET 2: C/O JEREMY BEAL CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 212-296-1999 MAIL ADDRESS: STREET 1: 522 FIFTH AVENUE, 13TH FLOOR STREET 2: C/O JEREMY BEAL CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: MORGAN STANLEY DEAN WITTER SPECTRUM SELECT LP DATE OF NAME CHANGE: 19990412 FORMER COMPANY: FORMER CONFORMED NAME: DEAN WITTER SPECTRUM SELECT LP DATE OF NAME CHANGE: 19980507 FORMER COMPANY: FORMER CONFORMED NAME: WITTER DEAN SELECT FUTURES FUND LP DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.txt Morgan Stanley Spectrum Select L.P. C/O Demeter Management Corporation 522 Fifth Avenue, 13th Floor New York, NY 10036 VIA EDGAR AND FEDERAL EXPRESS - ----------------------------- October 16, 2007 Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Mail Stop 4561 Re: Morgan Stanley Spectrum Select L.P. (the "Company") Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 8, 2007 Form 10-Qs for Quarterly Periods Ended March 31, 2007 and June 30, 2007 Filed May 14, 2007 and August 10, 2007, respectively File No. 000-19511 Ladies and Gentlemen: In furtherance of the letter submitted by Cadwalader, Wickersham & Taft LLP, on behalf of Demeter Management Corporation, the general partner of the Company (the "General Partner"), dated October 9, 2007 in response to the comment letter of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") to Lee Horwitz, Chief Financial Officer of the General Partner, dated September 12, 2007, with respect to the above-referenced filings, the Company acknowledges that: o the Company is responsible for the adequacy and accuracy of the disclosure in the filings; o Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and o the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Morgan Stanley Spectrum Select L.P. By: Demeter Management Corporation, as General Partner of Morgan Stanley Spectrum Select L.P. By: /s/ Walter Davis ------------------------------- Name: Walter Davis Title: President cc: Kevin Woody, Branch Chief Jennifer Monick Howard Efron Lee Horwitz Jeremy Beal Michael D. Wasserman, Esq. Todd M. Hand, Esq. Edwin L. Lyon, Esq. -----END PRIVACY-ENHANCED MESSAGE-----