Manhattan Group Partners, LLC 645 Fifth Avenue New York, New York 10022 Gentlemen: This letter will confirm our agreement that, commencing on the effective date ("Effective Date") of the registration statement for the initial public offering ("IPO")...

                                                                   EXHIBIT 10.14

                      MANHATTAN MARITIME ENTERPRISES, INC.




                                               ______________, 2005

Manhattan Group Partners, LLC
▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇
▇▇▇ ▇▇▇▇, ▇▇▇ ▇▇▇▇ ▇▇▇▇▇

Gentlemen:

       This letter will confirm our agreement that,  commencing on the effective
date  ("Effective  Date") of the  registration  statement for the initial public
offering  ("IPO") of the  securities  of Manhattan  Maritime  Enterprises,  Inc.
("MME")  and  continuing  until  the  earlier  of the  consummation  by MME of a
"Business   Combination"  or  MME's  liquidation  (as  described  in  MME's  IPO
prospectus) (the "Termination Date"),  Manhattan Group Partners,  LLC shall make
available to MME certain office space,  utilities and secretarial support as may
be required by MME from time to time,  situated at ▇▇▇ ▇▇▇▇▇  ▇▇▇▇▇▇,  ▇▇▇ ▇▇▇▇,
▇▇▇ ▇▇▇▇ ▇▇▇▇▇.  In exchange  therefor,  MME shall pay Manhattan Group Partners,
LLC the sum of $7,500 per month on the  Effective  Date and  continuing  monthly
thereafter until the Termination Date.

                                        Very truly yours,


                                        MANHATTAN MARITIME ENTERPRISES, INC.



                                        By: ________________________________
                                            Name:  ▇▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇
                                            Title: Chief Executive Officer

AGREED TO AND ACCEPTED BY:

MANHATTAN GROUP PARTNERS, LLC


By:  _________________
     Name:
     Title: