<SEC-DOCUMENT>0001140361-15-002153-index.html : 20150120
<SEC-HEADER>0001140361-15-002153.hdr.sgml : 20150119
<ACCEPTANCE-DATETIME>20150120153313
ACCESSION NUMBER:		0001140361-15-002153
CONFORMED SUBMISSION TYPE:	13F-HR
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141231
FILED AS OF DATE:		20150120
DATE AS OF CHANGE:		20150120
EFFECTIVENESS DATE:		20150120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST MANHATTAN CO
		CENTRAL INDEX KEY:			0000728083
		IRS NUMBER:				131957714
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		13F-HR
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	028-01260
		FILM NUMBER:		15535884

	BUSINESS ADDRESS:	
		STREET 1:		399 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2127563300

	MAIL ADDRESS:	
		STREET 1:		399 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>13F-HR
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>INFORMATION TABLE
<SEQUENCE>2
<FILENAME>form13fInfoTable.xml
<TEXT>
Document 2 - file: form13fInfoTable.html

Document 2 - RAW XML: form13fInfoTable.xml

</DOCUMENT>
</SEC-DOCUMENT>