The number of workers attending offices in New York City has surpassed pre-pandemic levels for the first time since the onset of COVID-19, marking a notable recovery in office occupancy. This development contrasts with other major U.S. cities, where return-to-office rates remain low and show little sign of rebound. The improvement in New York City's office attendance has contributed to a more positive outlook for the commercial real estate sector, including office spaces, which had faced significant challenges during the pandemic.