AndroidManifest:

<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:android="http://schemas.android.com/apk/res/android"
      package="com.m.e"
      android:versionCode="5"
      android:versionName="3.0">

<uses-sdk
        android:minSdkVersion="8"
        android:targetSdkVersion="18"/>

<uses-permission android:name="android.permission.INTERNET"/>
<uses-permission android:name="android.permission.ACCESS_NETWORK_STATE"/>
<uses-permission android:name="android.permission.WRITE_EXTERNAL_STORAGE"/>

<application
        android:allowBackup="true"
        android:icon="@drawable/ic_launcher"
        android:label="@string/app_name"
        android:theme="@style/AppTheme">
    <activity
            android:name="com.m.e"
            android:label="@string/app_name"
            android:screenOrientation="portrait"
            android:configChanges="orientation|keyboardHidden">
        <intent-filter>
            <action
                    android:name="android.intent.action.MAIN"
                    />

            <category android:name="android.intent.category.LAUNCHER"/>
        </intent-filter>
    </activity>
    <activity
            android:name="com.m.e"
            android:label="@string/app_name"
            android:screenOrientation="portrait"
            android:configChanges="orientation|keyboardHidden">
        <intent-filter>
            <action
                    android:name="android.intent.action.first"
                   />

            <category android:name="android.intent.category.DEFAULT"/>
        </intent-filter>
    </activity>

    .....

</application>

</manifest>

Ошибка :

 Starting: Intent { act=android.intent.action.MAIN cat=[android.intent.category.LAUNCHER] cmp=com.m.e/.Splash }
 Error type 3
 Error: Activity class {com.m.e/com.m.e.Splash} does not exist.

Примечание: .Splash делает существовать.