Located on the 23rd floor of the Penn Plaza business center, the five meeting rooms boast great views of the Empire State Building, while the board room overlooks Manhattan. The business center is conveniently situated across from Pennsylvania Station, making it an ideal location for commuters. Penn Plaza itself is a high profile office, entertainment and hotel complex that includes Madison Square Garden. With up to 20,000 seats, it is one of the busiest arenas in the world and home to the New York Rangers of the NHS and the New York Knicks of the NBA. The headquarters of MSG Network and the WABC and WPLJ radio stations are in the Penn Plaza complex. Manhattan is home to America's major center of commerce, finance and theatre, and is home to the New York Stock Exchange, the NASDAQ and the United Nations.