-----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, ESGLVtVxlCFfLa+ZEvvy2Zy0HartJ/El6aGiR3weW1UOYRq9Sz3VgVm2+rG4Q7wh NLZN7U/QC5dukXL6vqx+fw== 0001144204-08-057034.txt : 20081201 0001144204-08-057034.hdr.sgml : 20081201 20081010135026 ACCESSION NUMBER: 0001144204-08-057034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081010 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm
Manhattan Pharmaceuticals, Inc.
48 Wall Street
New York, NY 10005

October 10, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549

Re:
Manhattan Pharmaceuticals, Inc. (the "Company")
Registration Statement on Form S-1 (File No. 333-150580)

Ladies and Gentlemen:

In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company hereby requests that the effective date of the above-mentioned registration statement be accelerated to 4:30 p.m. (New York time) on Wednesday, October 15, 2008, or as soon thereafter as practicable.

The Company hereby acknowledges that:

 
·
should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
 
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
     
 
Very truly yours,

MANHATTAN PHARMACEUTICALS, INC.
 
 		  
 		  
 
  By:   /s/ Michael McGuinness
 
Michael McGuinness
  Chief Financial Officer and Chief Operating Officer

 
 
 
 
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