The 31 Penn Plaza business center is in an 18-story, classic 1920s office building also known as 132 West 31st Street. A major upgrade has established this as one of the neighborhood’s top-tier business premises with a new front entrance and refurbished façade, roof, lobby and elevators. The location is central New York City, between Sixth and Seventh Avenues. Vibrant Midtown Manhattan, with its world-famous, iconic buildings and commercial zones, is New York’s largest central business district. Major businesses ranging from financial giants to leading television networks have their headquarters here. Various large-scale office, retail, residential and hotel developments are taking shape along Sixth Avenue, Hudson Yards to the west and around Penn Station. Manhattan is established as the economic engine of New York City with over two million workers commuting in from across the New York Metropolitan Area.