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

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                            (Amendment No. ________)*

                      UNIVERSAL SECURITY INSTRUMENTS, INC.
       -------------------------------------------------------------------
                                (Name of Issuer)


                                     COMMON
       -------------------------------------------------------------------
                         (Title of Class of Securities)


                                    913821302
       -------------------------------------------------------------------
                                 (CUSIP Number)


                                 AUGUST 31, 2007
       -------------------------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

        |_| Rule 13d-1(b)

        |_| Rule 13d-1(c)

        |_| Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).

         Persons who respond to the collection of information contained
            in this form are not required to respond unless the form
                 displays a currently valid OMB control number.

                                  Page 1 of 5

SEC 1745 (8-07)


CUSIP No.913821302                 13G                    Page 2 of  5 Pages


________________________________________________________________________________
1.   NAMES OF REPORTING PERSONS
                        FIRST MANHATTAN CO.


________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
     (see instructions)                                          (a)  [_]
                                                                 (b)  [_]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION
                                NEW YORK


________________________________________________________________________________
  NUMBER OF    5.   SOLE VOTING POWER                                   5,500

   SHARES
               _________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER                               238,650

  OWNED BY
               _________________________________________________________________
    EACH       7.   SOLE DISPOSITIVE POWER                            285,775

  REPORTING
               _________________________________________________________________
   PERSON      8.   SHARED DISPOSITIVE POWER                                0

    WITH
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

                                                                       285,775

________________________________________________________________________________
10.  CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
     (see instructions)
                                                                          [_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9                    11.5%



________________________________________________________________________________
12.  TYPE OF REPORTING PERSON* (see instructions)

                                BD, IA, PN

________________________________________________________________________________




CUSIP No. 913821302                  13G                    Page 3 of 5 Pages



________________________________________________________________________________
Item 1(a).  Name of Issuer:

                      UNIVERSAL SECURITY INSTRUMENTS, INC.

________________________________________________________________________________
Item 1(b).  Address of Issuer's Principal Executive Offices:

                             7-A GWYNNS MILL COURT
                             OWINGS MILLS, MD 21117

________________________________________________________________________________
Item 2(a).  Name of Person Filing:

                              FIRST MANHATTAN CO.

________________________________________________________________________________
Item 2(b).  Address of Principal Business Office, or if None, Residence:

                               437 MADISON AVENUE
                               NEW YORK, NY 10022
________________________________________________________________________________
Item 2(c).  Citizenship:
                                U.S.A.


________________________________________________________________________________
Item 2(d).  Title of Class of Securities:

                                     COMMON

________________________________________________________________________________
Item 2(e).  CUSIP Number:

                                   913821302

________________________________________________________________________________
Item 3. If this statement is filed pursuant to Sections 240.13d-1(b) or
        240.13d-2(b) or (c), check whether the person filing is a:

        (a) [_] Broker or dealer registered under Section 15 of the Act (15
            U.S.C. 78o).

        (b) [_] Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).

        (c) [_] Insurance company as defined in section 3(a)(19) of the Act (15
                U.S.C. 78c).

        (d) [_] Investment company registered under section 8 of the Investment
                Company Act of 1940 (15 U.S.C 80a-8).

        (e) [X] An investment adviser in accordance with Section 240.13d-1(b)(1)
                (ii)(E);

        (f) [_] An employee benefit plan or endowment fund in accordance with
                Section 240.13d-1(b)(1)(ii)(F);

        (g) [_] A parent holding company or control person in accordance with
                Section 240.13d-1(b)(1)(ii)(G);

        (h) [_] A savings associations as defined in Section 3(b) of the Federal
                Deposit Insurance Act (12 U.S.C. 1813);

        (i) [_] A church plan that is excluded from the definition of an
                investment company under section 3(c)(14) of the Investment
                Company Act of 1940 (15 U.S.C. 80a-3);

        (j) [_] Group, in accordance with Section 240.13d-1(b)(1)(ii)(J).





CUSIP No. 913821302                  13G                    Page 4  of 5 Pages


________________________________________________________________________________
Item 4.  Ownership.

     Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

     (a)  Amount beneficially owned:                                    285,775

     (b)  Percent of class:                                               11.5%

     (c)  Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote                  5,500


          (ii)  Shared power to vote or to direct the vote              238,650


          (iii) Sole power to dispose or to direct the disposition of   285,775


          (iv)  Shared power to dispose or to direct the disposition of      0


________________________________________________________________________________
Item 5.  Ownership of Five Percent or Less of a Class.

     If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities check the following [ ].


________________________________________________________________________________
Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.

                NOT APPLICABLE

________________________________________________________________________________
Item 7.  Identification and Classification of the Subsidiary Which Acquired the
         Security Being Reported on by the Parent Holding Company or Control
         Person.

                NOT APPLICABLE

________________________________________________________________________________
Item 8.  Identification and Classification of Members of the Group.

                NOT APPLICABLE

________________________________________________________________________________
Item 9.  Notice of Dissolution of Group.

                NOT APPLICABLE

________________________________________________________________________________
Item 10. Certifications.

     (a) The following certification shall be included if the statement is filed
         pursuant to Section 240.13d-1(b):

         By signing below I certify that, to the best of my knowledge and
         belief, the securities referred to above were acquired and are held in
         the ordinary course of business and were not acquired and are not held
         for the purpose of or with the effect of changing or influencing the
         control of the issuer of the securities and were not acquired and are
         not held in connection with or as a participant in any transaction
         having that purpose or effect.

     (b) The following certification shall be included if the statement is filed
         pursuant to Section 240.13d-1(c):

         By signing below I certify that, to the best of my knowledge and
         belief, the securities referred to above were not acquired and are not
         held for the purpose of or with the effect of changing or influencing
         the control of the issuer of the securities and were not acquired and
         are not held in connection with or as a participant in any transaction
         having that purpose or effect.



                                    SIGNATURE

     After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.


                                                SEPTEMBER 28, 2007
                                        ----------------------------------------
                                                        (Date)


                                               /s/ NEAL K. STEARNS
                                        ----------------------------------------
                                                      (Signature)

                                                   NEAL K. STEARNS
                                              SENIOR MANAGING DIRECTOR
                                        ----------------------------------------
                                                      (Name/Title)



Note. Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See Rule 13d-7 for other parties
for whom copies are to be sent.

Attention. Intentional misstatements or omissions of fact constitute federal
criminal violations (see 18 U.S.C. 1001).