Goldin Associates, L.L.C., which moved into a portion of the 18th floor at the Empire State Building, is one of several high-profile financial firms that have recently joined the property's revised tenant roster.

Founded in 1990 by Harrison J. Goldin, former New York City comptroller, Goldin Associates is a financial advisory and "turnaround" consulting firm specializing in underperforming businesses and distressed situations, including financial and operational restructurings, crisis management and bankruptcies. Turnarounds and Workouts, a professional publication in the restructuring industry, has designated Goldin a top restructuring advisor each year for the past seven years. The Deal, another industry publication, has consistently named Goldin one of the industry's leading advisory firms.

Goldin Associates' recent engagements reflect its leadership position. These include some of the biggest troubled names in the business world, such as Adelphia, Qwest Communications, MCI/WorldCom, PSINet and Enron.

Regarding its relocation to the Empire State Building, from 400 Madison Avenue, the change represented "an attractive opportunity," says Mr. Goldin. "The building is in the midst of a major repositioning and upgrade, which impressed us. The location is convenient for all of our people, whether they commute from New Jersey, Long Island, Westchester, Connecticut or the five boroughs. In addition, we very much liked the space itself and found the economic arrangements fair."

Goldin's 30 employees also appreciate the amenities in the building and in the neighborhood. "The services we might need are either available within these four walls or within a block or so away," Mr. Goldin notes.

The leasing negotiations proceeded efficiently and pleasantly, he recalls. "Everyone was congenial and accommodating. It was a comfortable process."

Since then, the firm's perceptions of W&H have further strengthened. "Ownership has taken a keen interest in seeing that we're provided for properly," says Mr. Goldin. "The involvement of the Malkins, who have a reputation for integrity, was a very attractive feature of our move. It made an impression.

"Clearly, we made a good choice," he says.

For more information about Goldin Associates, please visit www.goldinassociates.com.