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Amendment No. 1 to Preliminary Pricing Supplement No. 144 dated November 22, 2006
Prospectus Supplement dated January 25, 2006
Prospectus dated January 25, 2006

Issue Price	:	$1,000 (100%)
Aggregate Principal Amount	:	$35,250,000
Stated Principal Amount	:	$1,000
Basket Commodity		Initial Price	Percentage Weighting of Basket Value
Goldman Sachs Commodity
Agricultural Index® - Excess Return	:	66.28322	20%
Copper – Grade A	:	$6,431	20%
Primary Nickel	:	$32,700	20%
Special High-Grade Zinc	:	$4,280	20%
West Texas Intermediate light sweet crude oil	:	$62.66	20%

Participation Rate	:	130%
Determination Dates	:	With respect to each Basket Commodity separately, April 15, 2010, May 15, 2010, June 15, 2010, July 15, 2010, August 15, 2010 and September 15, 2010
Pricing Date	:	December 21, 2006
Settlement Date	:	December 29, 2006
Listing	:	None
CUSIP	:	617446B24
Agent	:	Morgan Stanley & Co. Incorporated
Agent’s Commissions	:	$20 per Note