<SEC-DOCUMENT>0000930413-14-002902.txt : 20141009
<SEC-HEADER>0000930413-14-002902.hdr.sgml : 20141009
<ACCEPTANCE-DATETIME>20140617172637
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-14-002902
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Empire State Realty OP, L.P.
		CENTRAL INDEX KEY:			0001553079
		IRS NUMBER:				454685158
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE GRAND CENTRAL PLACE
		STREET 2:		60 EAST 42ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10165
		BUSINESS PHONE:		212-953-0888

	MAIL ADDRESS:	
		STREET 1:		ONE GRAND CENTRAL PLACE
		STREET 2:		60 EAST 42ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10165
</SEC-HEADER>
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    <td style="width: 54%; padding-right: 5.75pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><img src="image_001.jpg" alt="1line_bw" style="height: 33px; width: 256px"></td>
    <td style="width: 22%; padding-right: 5.75pt; padding-left: 5.75pt"><P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 6pt 0 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Yoel
        Kranz</FONT></P>
        <P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">212.813.8831<br>
        ykranz@goodwinprocter.com</FONT></P></td>
    <TD NOWRAP STYLE="width: 24%; padding-right: 5.75pt; padding-left: 5.75pt"><P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 6pt 0 0; "><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Goodwin
        Procter<FONT STYLE="font-size: 6pt"> LLP</FONT><br>
        Counselors at Law</FONT></P>
        <P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 0; letter-spacing: 0.3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
        New York Times Building<br>
        620 Eighth Avenue<br>
        New York, NY 10018</FONT></P>
        <P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 0;"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">T:
        212.813.8800</FONT></P>
        <P STYLE="font: 8pt  Times New Roman, Times, Serif;  margin: 0;"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">F:
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">June 17, 2014</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><A NAME="ConfidentialityPhrase"></A>&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase"><U>BY EDGAR AND EMAIl TRANSMISSION</U></P>

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        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">Mr. Nicholas P. Panos</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">Division of Corporation Finance</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">United States Securities and Exchange
        Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">100 F Street, NE</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">Washington, D.C. 20549</P></td></tr>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A NAME="lblRe"></A>Re:</TD><TD>Empire State Realty Trust, Inc.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"></TD><TD>Empire State Realty OP, L.P.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"></TD><TD>Schedule TO-I filed May 28, 2014</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"></TD><TD>File No. 5-88105</TD></TR></TABLE>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><A NAME="Salutation"></A>Dear Mr. Panos:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This letter is submitted on behalf of Empire
State Realty OP, L.P. (the &ldquo;Partnership&rdquo;) in response to comments from the staff of the Division of Corporation Finance
(the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) in a letter dated June 11, 2014
(the &ldquo;Comment Letter&rdquo;) with respect to the Partnership&rsquo;s Schedule TO-I (File No. 005-88105) filed with the Commission
on May 28, 2014 (the &ldquo;Schedule TO&rdquo;). The Partnership is concurrently filing Amendment No.&nbsp;1 to the Schedule TO-I
(&ldquo;Amendment No.&nbsp;1&rdquo;), which reflects changes in response to the Staff&rsquo;s comments.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For your convenience, the Staff&rsquo;s numbered
comments set forth in the Comment Letter have been reproduced in italics herein with responses immediately following each comment.
All terms used but not defined in our responses below have the meanings ascribed to them in the Schedule TO.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">1.</FONT></TD><TD><I>The cover page of above-captioned Schedule TO identifies Empire State Realty Trust, Inc. as an Offeror within the meaning
of Instruction K.1. of this disclosure schedule. Notwithstanding this identification, please advise us of the basis upon which
Empire State Realty Trust concluded that it should be identified as an Offeror because it was either making the issuer tender offer
or such offer was being made on its behalf. Given that Empire State Realty Trust does not appear to have been the issuer of any
series of securities that is the subject of the offer, and is not a wholly-owned subsidiary of Empire State Realty OP, L.P., please
be advised that to the extent Empire State Realty Trust continues as an Offeror, its participation in the tender offer may be subject
to Section 14(d) and corresponding Regulation 14D in light of the unavailability of the exception in Section</I></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">&nbsp;</FONT></TD><TD><I>14(d)(8)(B). Refer
to Note 34 within Exchange Act Release No. 14234 (December 8, 1977)(interpreting the term &ldquo;issuer&rdquo; as used in the context
of Section 14(d)(8)(B)). </I></TD></TR></TABLE>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in"><U>Response to Comment No. 1</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in">In response to the Staff&rsquo;s comment, Amendment
No. 1 now omits references to Empire State Realty Trust, Inc. (the &ldquo;Parent REIT&rdquo;) as an Offeror. The
Exchange Offer is being conducted solely by and on behalf of the Partnership, as issuer of both the subject securities and the
securities offered in exchange for the subject securities. The Parent REIT&rsquo;s participation is limited to its capacity as
the general partner of the Partnership.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">2.</FONT></TD><TD><I>We noticed that four series of securities are being sought in this tender offer, and that all four series are being treated
as part of a single class of equity securities for purposes of proration under Rule 13e-4(f)(3). Please briefly explain to us the
legal basis upon which the Offerors concluded that all four series could be considered part of a single class. In addition, please
confirm for us that the issuer of the subject series of securities, Empire State Realty OP, L.P., has not made any statements in
its registration statement(s), organizational documents or periodic filings that contradict this conclusion through public disclosure
that indicates any one or less than four of such series constitutes a single class of securities.</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><U>Response to Comment No. 2</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">Although &ldquo;class&rdquo; is not
defined specifically in the context of Rule 13e-4(f)(3), it is defined for other purposes under the Exchange Act. Section 12(g)(5)
of the Exchange Act provides that, for purposes of Section 12(g) of the Exchange Act, the term &ldquo;class&rdquo; includes &ldquo;all
securities of an issuer which are of substantially similar character and the holders of which enjoy substantially similar rights
and privileges.&rdquo; Similarly, in Release No. 34-18114 (in the context of Section 16(a) of the Securities Exchange Act of 1934
(as amended, the &ldquo;Exchange Act&rdquo;)) and in Release No. 33-6862 (in the context of Rule 144A under the Securities
Act of 1933, as amended), the Commission stated that the test to determine whether securities are of the same class would be the
same test as under Section 12(g)(5) of the Exchange Act and would be interpreted in the same manner. In Thompson, Hine &amp; Flory
(available March 29, 1991), the Commission also noted that, for purposes of Rule 16a-4 under the Exchange Act, only derivative
securities with characteristics identical to the derivative security reported (e.g., options with the same strike price and expiration
date) would be deemed to be of the same class and subject to reporting.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">In light of the above, the Partnership
has consistently treated its four series of units of limited partnership as a single class of equity interests in the Partnership
and widely refers, in its public filings and otherwise, to all four series as &ldquo;OP units&rdquo; generally. For example, the
Partnership&rsquo;s registration statement on Form S-4 filed with the Commission in connection with the formation of the Partnership as a public company (the
&ldquo;Formation Transactions&rdquo;) states in relevant part: &ldquo;The operating partnership will have two classes of units of limited</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in; text-align:center">2</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">partnership interest&mdash;operating
partnership units and LTIP units. The operating partnership units will have four series&mdash;Series PR operating partnership units,
Series ES operating partnership units, Series 60 operating partnership units and Series 250 operating partnership units.&rdquo;
Likewise, the Partnership&rsquo;s agreement of limited partnership flatly states: <FONT STYLE="font-size: 11.5pt">&ldquo;[T]he
Partnership shall have two classes of Partnership Units, entitled &ldquo;OP Units&rdquo; and &ldquo;LTIP Units&rdquo;.&rdquo;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">Each series of OP Units
has identical rights as to distributions, liquidation and rights as limited partners of the operating partnership. The
four series vote together as a single class on all matters on which the holders of operating partnership units have the right
to approve. The OP Units were originally issued in series only because the U.S. federal income tax consequences of the
Formation Transactions to holders of OP Units were unique relative to the attributes of the particular property that such
holders contributed to the Partnership in the Formation Transactions. These tax consequences do not form a part of the
terms governing any series and affect only the original holders of the OP Units issued at the time of the Formation Transactions &ndash; there
is no difference at all among the series in the hands of purchasers on the NYSE Arca or otherwise.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">Accordingly, we believe the OP Units
constitute a single class of securities for purposes of Rule 13e-4(f)(3) and confirm that the Partnership has not made any statements
in its registration statement(s), organizational documents or periodic filings that contradict this conclusion.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">3.</FONT></TD><TD><I>Please provide us with a brief legal analysis explaining the basis upon which the Offerors concluded that the tender offer
did not constitute a Rule 13e-3 transaction, as defined in Rule 13e-3(a)(3). While we recognize the tender offer only seeks to
acquire approximately 10% of the total number of outstanding OP units, Rule 13e-3 is applied on a class-by-class basis and certain
transactions, such as the issuer tender offer, also may constitute the first step in a series of transactions that could result
in application of the rule before one of the two specified going private effects is at risk of occurring. </I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in"><U>Response to Comment No. 3</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">We respectfully submit that the Exchange
Offer is not intended or expected to cause either of the effects described in Rule 13e-3(a)(3)(ii) and is not the first step in
a series of transactions having a reasonable likelihood or a purpose of producing any of the effects enumerated in Rule 13e-3(a)(3)(ii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">Rule 13e-3 applies to certain transactions
that have either a reasonable likelihood or a purpose of producing, either directly or indirectly, any of the effects specified
in Rule 13e-3(a)(3)(ii), namely (omitting references relevant only for foreign private issuers):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -1in"><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>i.<FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT>causing any class of equity
securities of the issuer that is subject to Section 12(g) or Section 15(d) of the Exchange Act to be held of record by less than
300 persons; or<FONT STYLE="font-size: 10pt"> </FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -1in"><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>ii.<FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT>causing any class of securities
of the issuer that is either listed on a national securities exchange or authorized to be quoted on an inter-dealer quotation system</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in; text-align:center">3</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in;">of a registered national securities association to be neither listed on any national securities exchange nor authorized to be quoted
on an inter-dealer quotation system of any registered national securities association.</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">As an initial matter, the Exchange
Offer is explicitly conditioned upon, among other things, the Partnership&rsquo;s determination that the consummation of the Exchange
Offer will not cause any OP Units to be delisted from the NYSE Arca or to be eligible for termination of registration under the
Exchange Act. The Partnership confirms that it has no intention of (i) waiving this condition or (ii) seeking delisting or deregistration
of any OP Units from the NYSE Arca.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in">In addition, as of June 16, 2014,
there were over 4,000 record holders of just the publicly traded OP Units &mdash; treating, for this purpose, all units held through
Depositary Trust Company as if held by a single record holder, although numerous banks and brokers hold units through this entity
for their even more numerous clients. This number is well above the 300 person limitation in Rule 13e-3(a)(3)(ii)(A) as well as
the 400 holder requirement for continued listing on NYSE Arca for purposes of Rule 13e-3(a)(3)(ii)(B). While the Exchange Offer,
if consummated, can be expected to result in a nominal decrease in the number of holders (to the extent individual holders tender
all of their OP Units and are not subject to any cutback or proration), the Partnership expects that following the Exchange Offer
the number of record holders will remain significantly above 300 persons and the number of beneficial holders will remain significantly
above 400, both across all series of OP Units as well as in any one series.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25in 0 12pt; text-indent: 0in">We are also pleased to respond to
the Staff&rsquo;s oral comment to us relating to financial information as required by Item 10 of Schedule TO and, particularly,
summary financial information in accordance with Instruction 6 to Item 10 of Schedule TO. In response to the Staff&rsquo;s comment,
Amendment No. 1 as filed with the Commission today has been supplemented to include the information required by Item 1010(c) of
Regulation M-A.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">* * * * *</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">As requested in your letter, the Partnership has acknowledged
to us, and granted us the authority to represent to the Commission on its behalf, that:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The Partnership is responsible for the adequacy and accuracy of the disclosure in the filings;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action
with respect to the filings; and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The Partnership may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in; text-align:center">4</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">If you have any questions or would like
further information concerning the Partnership&rsquo;s responses to the Comment Letter, please do not hesitate to contact the undersigned
at (212) 813-8831.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">/s/ Yoel Kranz, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">Yoel Kranz, Esq.<BR>
Goodwin Procter <FONT STYLE="font-size: 9pt">LLP</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Thomas N. Keltner, Jr.,<BR>
Executive Vice President &amp; General Counsel</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in"><I>Empire State Realty Trust, Inc.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ettore Santucci, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in"><I>Goodwin Procter <FONT STYLE="font-size: 11pt">LLP</FONT></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1.5in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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