At this massive, two-block development that includes an office tower, Madison Square Garden, and Penn Station, the bulk of plaza is empty space embracing Madison Square Garden. Huge posters of sports figures hang from the curving Garden wall and provide the only moment of interest. With their grade changes, steps, and ledges, small strips of additional plaza on West 31st and 33rd Streets are usable for seating. However, at recent site visits, locked gates on West 33rd Street rendered even such minimal benefit out-of-reach. No record of City approval for such closure has been found.