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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S7IOaxoeqRA4nXfbu9xivY8n0TBn19d7fJJd344rmb4J9SXpznIF/t81BSQlz0uS
 8rYKFYsVjZoa8a2Qi9gX0A==

<SEC-DOCUMENT>0000922423-04-000449.txt : 20040329
<SEC-HEADER>0000922423-04-000449.hdr.sgml : 20040329
<ACCEPTANCE-DATETIME>20040329105532
ACCESSION NUMBER:		0000922423-04-000449
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030221
FILED AS OF DATE:		20040329

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GIMBERT JOAN PONS
		CENTRAL INDEX KEY:			0001221445

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27282
		FILM NUMBER:		04694860

	MAIL ADDRESS:	
		STREET 1:		JOSEP SAMITHER 15
		STREET 2:		BORCLONA SCIENCE PARK
		CITY:			BORCELONA SPAIN
		STATE:			U3
		ZIP:			0000

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		787 SEVENTH AVENUE
		STREET 2:		48TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2125544555

	MAIL ADDRESS:	
		STREET 1:		787 SEVENTH AVENUE
		STREET 2:		48TH 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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>kl03036_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2003-02-21</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001001316</issuerCik>
        <issuerName>MANHATTAN PHARMACEUTICALS INC</issuerName>
        <issuerTradingSymbol>&quot;MHTT.OB&quot;</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001221445</rptOwnerCik>
            <rptOwnerName>GIMBERT JOAN PONS</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O OLEOYL-ESTRONE DEVELOPMENTS SL</rptOwnerStreet1>
            <rptOwnerStreet2>JOSEP SAMITIER 1-5    SCIENCE PARK</rptOwnerStreet2>
            <rptOwnerCity>BARCELONA</rptOwnerCity>
            <rptOwnerState>U3</rptOwnerState>
            <rptOwnerZipCode>08028</rptOwnerZipCode>
            <rptOwnerStateDescription>SPAIN</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4157037</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Oleoyl-Estrone Developments SL</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The number of shares reported on this Form 3 give effect to MHTT.OB's September 25, 2003 one-for-five reverse stock split.</footnote>
        <footnote id="F2">The Reporting Person is the chief executive officer of Oleoyl-Estrone Developments SL, a company of unlimited duration registered in the Registro Mercantil of Barcelona (&quot;OED&quot;). On February 21, 2003,  OED acquired the shares reported on this Form 3 in a merger transaction. The Reporting Person disclaims beneficial ownership of the shares owned by OED.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Joan Pons Gimbert</signatureName>
        <signatureDate>2004-03-26</signatureDate>
    </ownerSignature>
</ownershipDocument>

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