<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>eedebtauditorletter.txt
<DESCRIPTION>MGGA AUDITOR LETTER
<TEXT>
       Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors of
Morgan Stanley Emerging Markets Debt Fund, Inc.
In planning and performing our audit of the financial
 statements of Morgan Stanley Emerging Markets
Debt Fund, Inc. (the "Fund") as of and for the year
 ended December 31, 2011, in accordance with the
standards of the Public Company Accounting Oversight Board
 (United States), we considered its internal
control over financial reporting, including controls over
 safeguarding securities, as a basis for designing
our auditing procedures for the purpose of expressing our
 opinion on the financial statements and to
comply with the requirements of Form N-SAR, but not for the
 purpose of expressing an opinion on the
effectiveness of the Fund's internal control over
 financial reporting. Accordingly, we express no such
opinion.

The management of the Fund is responsible for establishing
 and maintaining effective internal control over financial
 reporting. In fulfilling this responsibility, estimates
 and judgments by management are required to assess
 the expected benefits and related costs of
 controls. A company's internal control over
financial reporting is a process designed to provide
 reasonable assurance regarding the reliability of
financial reporting and the preparation of financial
 statements for external purposes in accordance with
generally accepted accounting principles. A company's
 internal control over financial reporting includes
those policies and procedures that (1) pertain to the
 maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
 dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
 necessary to permit preparation of financial
statements in accordance with generally accepted accounting
 principles, and that receipts and expenditures of the
 company are being made only in accordance with
 authorizations of management and directors of the company;
 and (3) provide reasonable assurance
 regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a company's
 assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal control over
 financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes
in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting
exists when the design or operation of a control
does not allow management or employees, in the normal course
of performing their assigned functions, to prevent or detect
 misstatements on a timely basis. A material
weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a
material misstatement of the company's annual or interim
 financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Fund's internal control over
 financial reporting was for the limited purpose
described in the first paragraph and would not necessarily
disclose all deficiencies in internal control that
might be material weaknesses under standards established by
 the Public Company Accounting Oversight
Board (United States). However, we noted no deficiencies in
 the Fund's internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be a
material weakness as defined above as of December 31, 2011.

This report is intended solely for the information and use
 of management and the Board of Directors of
Morgan Stanley Emerging Markets Debt Fund, Inc. and the
Securities and Exchange Commission and is
not intended to be and should not be used by anyone
 other than these specified parties.


Ernst & Young LLP



Boston, Massachusetts
February 24, 2012




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