Three women living in New York City find their lives coming together as they try to resolve personal issues and (just as important) find an apartment. Colleen (Lucy Knight) is a single mother trying to support her daughter while getting her career as a photographer off the ground. Kacey (Erin Norris) is a teenage bisexual who lost both her girlfriend and her dog. And Kate (Sara Paul) has decided to break free from her boyfriend so she can devote more time to her music. All three women are apartment hunting, and by the end of the story they are sharing a flat together. A, B, C ... Manhattan was the second film in director Amir Naderi's proposed trilogy of stories about New York City, preceded by Manhattan by Numbers.
~ Mark Deming, All Movie Guide