This cover can be found throughout Manhattan with some outliers in the outer boroughs. The insucient inscription - MANHATTAN BORN - is actually Manhattan Borough, a memento from when Borough Presidents were responsible for the sewers (and all their lucrative contracts.)
The classic hub and spoke design - 12 spoles and two rings, create the 12 squares for the lettering. Note the angled vents in the inner ring.
Mostly used as sewer caps.
Throughout Manhattan, with some spotted on Staten Island and Queens. This speciman is from 100th Street on the Upper West Side.