MANA Manatron (MM)

CUSIP No. 562048108 SCHEDULE 13G Page 2 of 6


1 Name of Reporting Person Eliot Rose Asset Management, LLC
 IRS Identification No. of Above Person 04-3649045

2 Check the Appropriate Box if a Member of a Group
 (a) [ ]
 (b) [ ]

3 SEC USE ONLY


4 Citizenship or Place of Organization

 Rhode Island

 5 Sole Voting Power

 -0-

 NUMBER OF 6 Shared Voting Power
 SHARES
 BENEFICIALLY -0-
 OWNED BY EACH
 REPORTING 7 Sole Dispositive Power
 PERSON WITH
 783,000

 8 Shared Dispositive Power

 -0-

9 Aggregate Amount Beneficially Owned by each Reporting
Person

 783,000

10 Check Box if the Aggregate Amount in Row (9) Excludes
Certain Shares* [ ]

11 Percent of Class Represented by Amount in Row 9

 15.3%

12 Type of Reporting Person*

 OO, IA


CUSIP No. 562048108 SCHEDULE 13G Page 3 of 6


1 Name of Reporting Person Gary S. Siperstein
 IRS Identification No. of Above Person

2 Check the Appropriate Box if a Member of a Group
 (a) [ ]
 (b) [ ]

3 SEC USE ONLY


4 Citizenship or Place of Organization

 United States

 5 Sole Voting Power

 -0-

 NUMBER OF 6 Shared Voting Power
 SHARES
 BENEFICIALLY -0-
 OWNED BY EACH
 REPORTING 7 Sole Dispositive Power
 PERSON WITH
 783,000

 8 Shared Dispositive Power

 -0-

9 Aggregate Amount Beneficially Owned by each Reporting
Person

 783,000

10 Check Box if the Aggregate Amount in Row (9) Excludes
Certain Shares* [ ]

11 Percent of Class Represented by Amount in Row 9

 15.3%

12 Type of Reporting Person*

 OO, IN


 CUSIP No. 562048108 SCHEDULE 13G Page 4 of 6


Item 1(a). Name of Issuer.

 Manatron, Inc.

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

 510 East Milham Avenue, Portage, MI 49002

Item 2(a). Names of Persons Filing.

 Eliot Rose Asset Management, LLC and Gary S. Siperstein.

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

 The office address for Eliot Rose Asset Management, LLC and
Gary S. Siperstein is 10 Weybosset Street, Suite 401,
Providence, RI 02903

Item 2(c). Citizenship.

 Eliot Rose Asset Management, LLC is a Rhode Island limited
liability company, Gary S. Siperstein is a United States
citizen.

Item 2(d). Title of Class of Securities.

 Common stock, no par value

Item 2(e). CUSIP Number.

 562048108

Item 3. If this statement is filed pursuant to 240.13d-1(b)
or 240.13d-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 240.13d-
1(b)(1)(ii)(E).


CUSIP No. 562048108 SCHEDULE 13G Page 5 of 6

(f) [ ] An employee benefit plan or endowment fund in
accordance with 240.13d-1(b)(1)(ii)(F).

(g) [x] A parent holding company or control person in
accordance with 240.13d-1(b)(1)(ii)(G). (for Gary Siperstein
only.)

(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 form 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 240.13d-1(b)(1)(ii)(J).

Item 4. Ownership.

 Reference is made hereby made to Items 5-9 and 11 of pages
two (2) and three (3) of this Schedule 13G, which Items are
incorporated by reference herein.

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.

 Eliot Rose Asset Management, LLC is deemed to be the
beneficial owner of the number of securities reflected in Item
5-9 and 11 of page two (2) of this Schedule 13G pursuant to
separate arrangements whereby it acts as investment adviser to
certain persons. Each person for whom Eliot Rose Asset
Management, LLC acts as investment adviser has the right to
receive or the power to direct the receipt of dividends from,
or the proceeds from the sale of, the common stock purchased or
held pursuant to such arrangements. Gary S. Siperstein is
deemed to be the beneficial owner of the number of securities
reflected in Items 5-9 and 11 on page three (3) of this
Schedule 13G pursuant to his ownership interest in Eliot Rose
Asset Management, LLC.

Item 7. Identification and Classification of the Subsidiary
which Acquired the Security Being Reported on by the Parent
Holding Company.

 Not applicable.


CUSIP No. 562048108 SCHEDULE 13G Page 6 of 6

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, Eliot Rose Asset Management, LLC and Gary
S. Siperstein certify that, to the best of their knowledge and
belief, the securities referred to above on pages two (2) and
three (3), respectively, of this Schedule 13G 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.

Signature

 After reasonable inquiry and to the best of their knowledge
and belief, the undersigned certify that the information set
forth in this statement is true, complete and correct.


DATED: January 17, 2008

 Eliot Rose Asset Management, LLC



 /s/ Gary S. Siperstein
 _____________________________
 By: Gary S. Siperstein
 its: Managing Member


 Gary S. Siperstein



 /s/ Gary S. Siperstein
 _____________________________
 By: Gary S. Siperstein

Attention: Intentional misstatements or omissions of fact
constitute Federal criminal violations (See 18 U.S.C. 1001)