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

SCHEDULE 13G
Under the Securities Exchange Act of 1934
(Amendment No. _)*

MANHATTAN ASSOCIATES INC                            
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(Name of Issuer)

Common Stock, $0.01 par value
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(Title of Class of Securities)

562750109
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(CUSIP Number)

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

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

[X] 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).

Page 1 of 7  

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CUSIP No. 562750109                   13G
-----------------------

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1.   Name of Reporting Person
I.R.S. Identification No. of above Person

GOLDMAN SACHS ASSET MANAGEMENT, L.P.

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2.   Check the Appropriate Box if a Member of a Group

(a) [_]
(b) [_]
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3.   SEC Use Only

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4.   Citizenship or Place of Organization

Delaware

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5.   Sole Voting Power

Number of                 1,233,355

Shares        ----------------------------------------------------------
6.   Shared Voting Power
Beneficially
18,500
Owned by
----------------------------------------------------------
Each          7.   Sole Dispositive Power

Reporting                  1,272,426

Person        ----------------------------------------------------------
8.   Shared Dispositive Power
With:
18,500

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9.   Aggregate Amount Beneficially Owned by Each Reporting Person

1,290,926

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10.   Check if the Aggregate Amount in Row (9) Excludes Certain Shares

[_]

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11.   Percent of Class Represented by Amount in Row (9)

5.1 %

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12.   Type of Reporting Person

IA

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Item 1(a).         Name of Issuer:
MANHATTAN ASSOCIATES INC

Item 1(b).         Address of Issuer's Principal Executive Offices:
2300 WINDY RIDGE PKWY               
SUITE 1000, ATLANTA,               
GEORGIA 30339.

Item 2(a).         Name of Persons Filing:

GOLDMAN SACHS ASSET MANAGEMENT, L.P. 

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

Goldman Sachs Asset Management, L.P.
32 Old Slip
New York, NY  10005

Item 2(c).         Citizenship:
GOLDMAN SACHS ASSET MANAGEMENT, L.P. - Delaware

Item 2(d).         Title of Class of Securities:
Common Stock, $0.01 par value

Item 2(e).         CUSIP Number:
562750109

Item 3.            If this statement is filed pursuant to Rules 13d-1(b) or
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
Rule 13d-1(b)(1)(ii)(E);

(f).[  ]  An employee benefit plan or endowment fund in accordance
with Rule 13d-1(b)(1)(ii)(F);

(g).[  ]  A parent holding company or control person in accordance
with Rule 13d-1(b)(1)(ii)(G);

(h).[  ]  A savings association 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 Rule 13d-1(b)(1)(ii)(J).

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Item 4.            Ownership.*

(a).     Amount beneficially owned:
See the response(s) to Item 9 on the attached cover page(s).

(b).     Percent of Class:
See the response(s)to Item 11 on the attached cover page(s).

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

(i).    Sole power to vote or to direct  the vote:  See the
response(s) to Item 5 on the attached cover page(s).

(ii).   Shared power to vote or to direct the vote:  See the
response(s) to Item 6 on the attached cover page(s).

(iii).  Sole power to  dispose or to direct  the disposition
of:  See the response(s) to  Item 7  on the attached
cover page(s).

(iv).   Shared power to dispose or to direct the disposition
of:  See the response(s) to  Item 8  on the attached
cover page(s).

Item 5.            Ownership of Five Percent or Less of a Class.
Not Applicable

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.
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.           Certification.
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.

--------------------------

* In accordance with Securities and Exchange Commission ("SEC") Release No.
34-39538  (January 12, 1998),  this filing reflects the securities  beneficially
owned by  Goldman  Sachs  Asset  Management,  L.P.  ("GSAM  LP").  GSAM  LP,  an
investment advisor, disclaims beneficial ownership of any securities managed, on
GSAM LP's behalf, by third parties.

Page 4 of 7  

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.

Date:  January 29, 2008

GOLDMAN SACHS ASSET MANAGEMENT, L.P.

By:/s/  Ronald L. Christopher
----------------------------------------
Name:   Ronald L. Christopher
Title:  Attorney-in-fact

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INDEX TO EXHIBITS

Exhibit No.             Exhibit
-----------             -------
99.1          Power of Attorney, relating to 
GOLDMAN SACHS ASSET MANAGEMENT, L.P.

Page 6 of 7  

EXHIBIT (99.1)

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS that GOLDMAN SACHS ASSET MANAGEMENT, L.P.
(the "Company") does hereby make,  constitute  and appoint each of Catherine
Wedgbury, Ronald L. Christopher  and Lauren LoFaro,  (and any other employee
of  The Goldman Sachs Group,  Inc. or one  of  its affiliates  designated in 
writing by one of the attorneys-in-fact),  acting individually, its true and
lawful  attorney,  to execute  and deliver  in its  name and  on  its behalf
whether the Company is  acting individually or  as representative of others,
any and all filings required to be made  by the Company under the Securities
Exchange Act  of 1934,  (as amended, the "Act"),  with respect to securities
which  may be deemed to  be beneficially owned by the Company under the Act,
giving  and granting  unto each said attorney-in-fact power and authority to
act in the premises as  fully and to all intents and purposes as the Company
might or could do if personally present by one of its authorized signatories,
hereby ratifying and confirming all that said attorney-in-fact shall lawfully
do or cause to be done by virtue hereof.

THIS POWER OF ATTORNEY  shall remain  in full force and  effect until either
revoked in  writing by  the undersigned or until such time  as the person or
persons to whom power of attorney has  been hereby granted cease(s) to be an
employee of The Goldman Sachs Group, Inc. or one of its affiliates.

IN WITNESS WHEREOF, the undersigned has duly subscribed these presents as of
December 4, 2007.

GOLDMAN SACHS ASSET MANAGEMENT, L.P.

By:/s/ Ellen R. Porges
________________________
Name:  Ellen R. Porges
Title: Managing Director

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