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    <Timestamp>2011-07-25T06:05:55-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>SCHWARTZ LUBIN &amp; CO</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>3014 AVENUE L</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11210</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>YESHIVAS ABIREY LEV</BusinessNameLine1>
      </Name>
      <NameControl>YESH</NameControl>
      <Phone>8454360407</Phone>
      <USAddress>
        <AddressLine1>7 LAUREL PARK ROAD</AddressLine1>
        <City>FALLSBURG</City>
        <State>NY</State>
        <ZIPCode>12733</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>M KRAVIC</Name>
      <Title>PRES</Title>
      <Phone>8454360407</Phone>
      <DateSigned>2011-04-25</DateSigned>
    </Officer>
    <Preparer>
      <Name>ABRAHAM D SCHWARTZ</Name>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>526</InvestmentIncome>
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      <ExcessOrDeficitForYear>-7646</ExcessOrDeficitForYear>
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          <ZIPCode>12733</ZIPCode>
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          <State>NY</State>
          <ZIPCode>12733</ZIPCode>
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      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
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        <CurrentTaxYearMinus3Years>69578</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87171</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>92450</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>69072</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>69578</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>92450</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>69072</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>125</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>597</CurrentTaxYearMinus1Year>
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        <Identifier>Pt V, Line 35</Identifier>
        <Explanation>NONE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>CHARITY 1704. FOOD 24058. TRANSPORTATION 13721. BANK CHARGES 10. SUPPLIES 12620. OFFICE 600. OTHER EXPENSES 13250. UTILITIES 1500. RENT 9781.</Explanation>
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        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
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