The Empire State Building is located in New York City and is recognized as an iconic landmark. It offers spectacular views of New York City and surrounding areas from its 86th and 102nd floor observatories. Visitors can see cities in New Jersey, Connecticut, Massachusetts and Pennsylvania from the 86th floor, which is over 1,000 feet above the city streets. The document also acknowledges a daughter for providing a visit to the observatories and a son-in-law for photographs taken during the visit.