<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001215880</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>NEIMAN FUNDS</nameOfIssuer>
          <addressOfIssuer>
            <street1>305 Spindrift Drive</street1>
            <city>Williamsville</city>
            <state>NY</state>
            <country>X1</country>
            <zipCode>14221</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Advisors Capital Total Return - Equity Fund</seriesName>
              <seriesId>S000070471</seriesId>
              <classInfo>
                <className>N/A</className>
                <classId>C000223977</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Advisors Capital Small/Mid Cap Fund</seriesName>
              <seriesId>S000070469</seriesId>
              <classInfo>
                <className>N/A</className>
                <classId>C000223975</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Advisors Capital Tactical Fixed Income Fund</seriesName>
              <seriesId>S000070470</seriesId>
              <classInfo>
                <className>N/A</className>
                <classId>C000223976</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Advisors Capital Active All Cap Fund</seriesName>
              <seriesId>S000077799</seriesId>
              <classInfo>
                <className>N/A</className>
                <classId>C000238360</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-21290</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-102844</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>09/30/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>218983718.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>59518353.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>59518353.00</totalAvailableRedemptionCredits>
          <netSales>159465365.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001531</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>24414.15</registrationFeeDue>
        </item5>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>24414.15</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <signature>
          <signature>Daniel Neiman, President</signature>
          <nameAndTitle>Daniel Nieman</nameAndTitle>
          <signatureDate>12/26/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
