# CORRESP — MORGAN STANLEY INSTITUTIONAL LIQUIDITY FUNDS (CIK 0001227155) > MORGAN STANLEY INSTITUTIONAL LIQUIDITY FUNDS (CIK 0001227155) → SEC staff · filed 2026-01-27 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001104659-26-007114 - **Form:** CORRESP - **Filer:** MORGAN STANLEY INSTITUTIONAL LIQUIDITY FUNDS (CIK 0001227155) - **CIK:** 0001227155 - **Filed:** 2026-01-27 - **HQ:** New York, NY ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1227155/000110465926007114/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1227155&type=UPLOAD&dateb=&owner=include&count=40 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, MORGAN STANLEY INSTITUTIONAL LIQUIDITY FUNDS (CIK 0001227155) (CIK 0001227155), filed 2026-01-27, accession 0001104659-26-007114. Retrieved via MORVS 2026-11-10 from https://api.morvs.ai/comment-letter/0001104659-26-007114. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*