A man plummeted from a Midtown hotel window to his death Saturday morning – and cops don’t yet know if he fell or was pushed. 

Police responded just before 6:30 a.m. to a call for help at the 16-floor hotel on West 45th Street near Seventh Avenue, and found the man, 39, unresponsive and unconscious, where he landed on a neighboring building. 

He was declared dead at the scene. 

Authorities took a red-haired woman away from 45 Times Square Hotel for questioning as they work to unravel what led to the man’s death.

The victim went through a window on the 15th floor, where an Italian tourist said he heard yelling coming from the fateful hotel room. 

“This morning I woke up to some noise, somebody was shouting,” said the man, who gave his name only as Davide. “I heard some lady…shouting that someone needs to come back, because I heard the noise, ‘come back, come back, come back.’”

Anna Katsrarou, a tourist from Germany who was staying on the 14 floor, said she heard two noises.

“We heard a bump, almost like someone fell out of his bed, but it was more louder…and then somebody was crying, crying a lot, like a woman or a child,” Katsrarou said. 

About 15 minutes later, she heard what sounded like a “big table” landing on a surface. 

“Then someone was crying, ‘Oh my God, oh my God, oh my God,’ and then I heard police,” Katsrarou recalled, adding that the second voice sounded like it came from a man, who was also yelling “ayuda, ayuda,” which translates to “help” in Spanish. 

There have been no arrests.