Utilize the input text as a context reference, choose the right relationship between material and New York City from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

In the second quarter, in partnership with the New York City Economic Development Corporation, we rapidly engineered, tested and qualified nonwoven material used in medical gowns.

Answer: location_of_formation