<SEC-DOCUMENT>0001410368-18-000294.txt : 20180228
<SEC-HEADER>0001410368-18-000294.hdr.sgml : 20180228
<ACCEPTANCE-DATETIME>20180228134912
ACCESSION NUMBER:		0001410368-18-000294
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171231
FILED AS OF DATE:		20180228
DATE AS OF CHANGE:		20180228
EFFECTIVENESS DATE:		20180228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MORGAN STANLEY EMERGING MARKETS DEBT FUND INC
		CENTRAL INDEX KEY:			0000904112
		IRS NUMBER:				133713706
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07694
		FILM NUMBER:		18649884

	BUSINESS ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		800-231-2608

	MAIL ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGAN STANLEY DEAN WITTER EMERGING MARKETS DEBT FUND INC
		DATE OF NAME CHANGE:	20000504

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGAN STANLEY EMERGING MARKETS DEBT FUND INC
		DATE OF NAME CHANGE:	19930714
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
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<FILENAME>answer.fil
<DESCRIPTION>MS EMERGING MARKETS DEBT FUND, INC. ANSWER FILE
<TEXT>
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SIGNATURE   BABARA TOICH
TITLE       DIRECTOR

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77B.EmrgngMrktsDbtLetter.txt
<DESCRIPTION>MS EMERGING MARKETS DEBT FUND, INC. AUDIT 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, 2017, 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 the following deficiency involving
the control environment and its operation that we
consider to be a material weakness as defined above.
This deficiency was considered in determining the
nature, timing and extent of the procedures to be
performed in our audit of the financial statements of the
Fund for the year ended December 31, 2017, and this
report does not affect our report on the financial
statements of the Fund dated February 26, 2018.
*	Our audit procedures identified errors in
amounts calculated and accrued for foreign
capital gain tax.  These errors were the result of
a material weakness in the operating
effectiveness of a control in the Fund's process,
which is designed to analyze any foreign
holdings and determine if there is any tax
exposure that needs to be recorded in the
financial statements. The process and identified
control were not operating effectively to identify
necessary changes to foreign capital gain tax
accruals based on information available,
including a change in tax laws in Argentina.
Management has corrected the December 31,
2017 financial statements for the error affecting
the following significant accounts: Deferred
Capital Gain Country Tax, Net Realized Gain
(Loss) on Investments Sold and Change in
Unrealized Appreciation (Depreciation) on
Investments. Management also has represented
it plans to enhance its procedures around the
identification of changes to tax laws that could
have a potential impact on their calculation of
exposure to foreign capital gain tax.

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.



	/s/ ERNST & YOUNG LLP



Boston, Massachusetts
February 26, 2018








</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
