The bittersweet pangs of first love among sixth graders sets the stage for this romantic comedy. Gabe (Josh Hutcherson) is an 11-year-old boy living on the more exclusive side of New York City; his parents, Adam (Bradley Whitford) and Leslie (Cynthia Nixon), are splitting up, and as their marriage slowly crumbles, they've both become increasingly protective of their son. While most of Gabe's friends are still firmly in the "girls are yucky" stage, Gabe has found his head turned by Rosemary (Charlie Ray), a cute girl in his karate class. Negotiating the tricky waters of impressing the opposite sex for the first time, Gabe works up the nerve to ask Rosemary out on a date, and in time the two begin spending their spare time together. But just when Gabe feels ready to tackle the next step and tell Rosemary that he's in love with her, he learns that she'll be spending the summer away at camp, meaning he'll have to spend his vacation pining for her. Meanwhile, as Gabe turns to Adam for advice, Adam begins taking another look at where his relationship with Leslie went sour. Little Manhattan was the first directorial effort for writer and producer Mark Levin.