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    <isConfidential>false</isConfidential>
    <filerInfo>

      <filer>
        <issuerCredentials>
          <cik>0001215880</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>


      <seriesClassInfo>
        <seriesId>S000070470</seriesId>
        <classId>C000223976</classId>
      </seriesClassInfo>


    </filerInfo>
  </headerData>
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      <regName>NEIMAN FUNDS</regName>
      <regFileNumber>811-21290</regFileNumber>
      <regCik>0001215880</regCik>
      <regLei>549300RIX1W2VYXCFZ85</regLei>
      <regStreet1>305 SPINDRIFT DRIVE</regStreet1>
      <regCity>WILLIAMSVILLE</regCity>
      <regStateConditional regCountry="US" regState="US-NY"/>
      <regZipOrPostalCode>14221</regZipOrPostalCode>
      <regPhone>858-336-0832</regPhone>
      <seriesName>Advisors Capital Tactical Fixed Income Fund</seriesName>
      <seriesId>S000070470</seriesId>
      <seriesLei>549300IPDGLDKWKMC309</seriesLei>
      <repPdEnd>2026-09-30</repPdEnd>
      <repPdDate>2026-03-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
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      <totAssets>195701138.31</totAssets>
      <totLiabs>641689.99</totLiabs>
      <netAssets>195059448.32</netAssets>
      <assetsAttrMiscSec>0.00</assetsAttrMiscSec>
      <assetsInvested>0.00</assetsInvested>
      <amtPayOneYrBanksBorr>0.00</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.00</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0.00</amtPayOneYrOthAffil>
      <amtPayOneYrOther>0.00</amtPayOneYrOther>
      <amtPayAftOneYrBanksBorr>0.00</amtPayAftOneYrBanksBorr>
      <amtPayAftOneYrCtrldComp>0.00</amtPayAftOneYrCtrldComp>
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      <amtPayAftOneYrOther>0.00</amtPayAftOneYrOther>
      <delayDeliv>0.00</delayDeliv>
      <standByCommit>0.00</standByCommit>
      <liquidPref>0.00</liquidPref>
      <cshNotRptdInCorD>114116.01</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
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        <monthlyTotReturns>
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        <othMon2 netRealizedGain="0.00" netUnrealizedAppr="907155.96"/>
        <othMon3 netRealizedGain="0.00" netUnrealizedAppr="-4004809.80"/>
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      <mon3Flow redemption="3690780.16" reinvestment="0.00" sales="9256547.82"/>

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        <fairValLevel>1</fairValLevel>
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        <name>SPDR Series Trust - State Street SPDR Portfolio High Yield Bond ETF</name>
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        <name>Vanguard Scottsdale Funds</name>
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      <invstOrSec>
        <name>iShares Trust - iShares 10+ Year Investment Grade Corporate Bond ETF</name>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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        <name>iShares Trust - iShares 5-10 Year Investment Grade Corporate Bond ETF</name>
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      <invstOrSec>
        <name>iShares Trust - iShares Broad USD Investment Grade Corporate Bond ETF</name>
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        <title>iShares Broad USD Investment Grade Corporate Bond ETF</title>
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      <invstOrSec>
        <name>iShares Trust - iShares iBonds Dec. 2029 Term Corporate ETF</name>
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      <invstOrSec>
        <name>iShares Trust - iShares iBonds Dec. 2030 Term Corporated ETF</name>
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        <fairValLevel>1</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>iShares Trust - iShares iBonds Dec. 2031 Term Corporate ETF</name>
        <lei>549300LR0SMCL4YVFM54</lei>
        <title>iShares iBonds Dec 2031 Term Corporate ETF</title>
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        <payoffProfile>Long</payoffProfile>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-05-21</ncom:dateSigned>
      <ncom:nameOfApplicant>Neiman Funds</ncom:nameOfApplicant>
      <ncom:signature>/s/ Daniel Neiman</ncom:signature>
      <ncom:signerName>Daniel Neiman</ncom:signerName>
      <ncom:title>President</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
