EMPIRE STATE REALTY TRUST : MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 31 (form 10-Q)

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK           50

ITEM 4.  CONTROLS AND PROCEDURES                                             50

PART II. OTHER INFORMATION                                                   51

ITEM 1.  LEGAL PROCEEDINGS                                                   51

ITEM 1A. RISK FACTORS                                                        51

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 51

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES                                     51

ITEM 4.  MINE SAFETY DISCLOSURES                                             51

ITEM 5.  OTHER INFORMATION                                                   51

ITEM 6.  EXHIBITS                                                            49

SIGNATURES                                                                   55




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