-----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,
 Sd1VVuAgHp/2lBWUMA41ivCPT5q6zy90wo4Dd+64FDrOzocFHKU56zSJHYJ4JZD1
 mxUXQy9bfBdOguNogXkpiA==

<SEC-DOCUMENT>0000000000-09-073003.txt : 20100315
<SEC-HEADER>0000000000-09-073003.hdr.sgml : 20100315
<ACCEPTANCE-DATETIME>20091229171606
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-073003
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091229

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MANHATTAN PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0001001316
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				363898269
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		810 SEVENTH AVENUE
		STREET 2:		4TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		(212) 582-3950

	MAIL ADDRESS:	
		STREET 1:		810 SEVENTH AVENUE
		STREET 2:		4TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ATLANTIC TECHNOLOGY VENTURES INC
		DATE OF NAME CHANGE:	20000330

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ATLANTIC PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19960703
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-09-017604
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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