UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT


PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934


Date of Report (Date of earliest event reported): April 28, 2006
 
Manhattan Pharmaceuticals, Inc.
(Exact name of registrant as specified in its charter)
 
 
Delaware
001-32639
36-3898269
(State or other jurisdiction of
(Commission File Number) 
(IRS Employer
 incorporation)
Identification No.)
 
 810 Seventh Avenue, 4th Floor   
  
10019
(Address of principal executive offices)
(Zip Code)
 
(212) 582-3950
(Registrant's telephone number, including area code)

Not applicable
(Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ]     Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ]     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ]     Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ]     Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))



Item 8.01.    Other Events.

On April 28, 2006, Manhattan Pharmaceuticals, Inc. issued a press release announcing the status of the development of its product candidates Oleoyl-estrone and PTH(1-34). The press release is attached to this Current Report as Exhibit 99.1 and incorporated herein by reference.

Item 9.01.    Financial Statements and Exhibits

(d) Exhibits. The following exhibit is filed herewith.

 Exhibit No.
 
Description
99.1
 
Press release dated April 28, 2006.
  


SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 
MANHATTAN PHARMACEUTICALS, INC.
     
     
Date: May 1, 2006
By:
/s/ Nicholas J. Rossettos                           
   
Nicholas J. Rossettos
   
Chief Financial Officer
 


EXHIBIT INDEX
 
 

 Exhibit No.
 
Description
99.1
 
Press release dated April 28, 2006.