Manhattan Bridge Capital, Inc.

60 Cutter Mill Road, Suite 205

Great Neck, New York 11201

May 22, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE:	Manhattan Bridge Capital, Inc. (CIK: 0001080340)
	Registration Statement No. 333-224955 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

Manhattan Bridge Capital, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on May 24, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
Manhattan Bridge Capital, Inc.
By:	/s/ Assaf Ran
	Assaf Ran, President, Chief Executive Officer and Chairman of the Board of Directors