<p>Manhattan isn't Gotham. There are plenty of comics that are set in NYC. </p><p>Both Gotham and Bludhaven are in New Jersey. It's not exactly clear where, but based on its orientation and geography, it's on the Jersey Shore. I've seen people place Gotham in Great Bay and Little Egg Harbor, but I have not seen any canon info on that. That would place Bludhaven just north of Atlantic City. </p>