SPAR Spartan Motors Inc

CUSIP No. 84681910 13G/A Page 2 of 5 Pages



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1. NAME OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

 First Manhattan Co. 13-1957714

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

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3. SEC USE ONLY



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4. CITIZENSHIP OR PLACE OF ORGANIZATION

 New York

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 NUMBER OF 5. SOLE VOTING POWER 844,125

 SHARES
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BENEFICIALLY 6. SHARED VOTING POWER 381,050

 OWNED BY
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 EACH 7. SOLE DISPOSITIVE POWER 844,125

 REPORTING
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 PERSON 8. SHARED DISPOSITIVE POWER 424,250

 WITH
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9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 1,268,375



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10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

 [-]

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11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9 3.85%



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12. TYPE OF REPORTING PERSON* BD, IA, PN



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 *SEE INSTRUCTIONS BEFORE FILLING OUT!

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CUSIP No. 84681910 13G/A Page 3 of 5 Pages



Item 1(a). Name of Issuer:


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

 1000 REYNOLDS ROAD
 P.O. BOX 440
 CHARLOTTE, MI 48813
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Item 2(a). Name of Person Filing:


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

 437 Madison Avenue
 New York, NY 10022
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Item 2(c). Citizenship:


 U.S.A.
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Item 2(d). Title of Class of Securities:


 COMMON
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Item 2(e). CUSIP Number:


 84681910
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Item 3. If This Statement is Filed Pursuant to Rule 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 Exchange
 Act.

 (b) [_] Bank as defined in Section 3(a)(6) of the Exchange Act.

 (c) [_] Insurance company as defined in Section 3(a)(19) of the
 Exchange Act.

 (d) [_] Investment company registered under Section 8 of the
 Investment Company Act.

 (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;

 (i) [_] A church plan that is excluded from the definition of an
 investment company under Section 3(c)(14) of the Investment
 Company Act;

 (j) [_] Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

CUSIP No. 84681910 13G/A 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:


 1,268,375
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 (b) Percent of class: 3.85%
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 (c) Number of shares as to which such person has:

 (i) Sole power to vote or to direct the vote 844,125


 (ii) Shared power to vote or to direct the vote 381,050


 (iii) Sole power to dispose or to direct the disposition of 844,125


 (iv) Shared power to dispose or to direct the
 disposition of 424,250


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 [X]


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


 Not Applicable
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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
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Item 8. Identification and Classification of Members of the Group.


 Not Applicable
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Item 9. Notice of Dissolution of Group.


 Not Applicable
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