As most attorneys [should] know, trademarks that merely describe the goods or services on or in connection with which the trademark is used are not registerable with the U.S. Patent and Trademark Office (with a few exceptions). See TMEP 1209.
On September 20th, the Manhattan Distilling Company, Inc. filed a federal trademark application for MANHATTAN TAP WATER. Does this trademark merely describe the goods on which the trademark is used?
Back to the trademark though - is this what they call water in Manhattan? If so, there must be a lot of thirsty New Yorkers.