31 Penn Plaza is a Class A office building that recently completed a $40 million capital improvement program. It houses publicly traded and venture-backed technology tenants, professional services firms, and government agencies. The 18-story building is located in Manhattan’s Midtown South, among the city’s most popular destinations and amenities. Within blocks of the property, the Empire State Buildings, Madison Square Garden, and Penn Station are within reach. The business's tenants can enjoy grabbing a bite or after-work drinks at walkable restaurants, including Ichiran, Ess-a-Bagel, Mustang Harry’s, Witch Topokki, Stout NYC, and many more.