Tetsu is a modern Japanese restaurant located in the Tribeca neighborhood of New York City.
 Conceived by Michelin-starred chef Masa Takayama, Tetsu serves a Yakitori-based menu with an emphasis upon grilled fare.
 Similar to Takayama’s other restaurant ventures, Tetsu features both a la carte and Omakase menus.
 The restaurant will feature two floors, with a casual ground floor space featuring cocktails and small plates, and a cellar space which will feature a twenty-course tasting menu.
Matt Levine (born February 17, 1982) is an American entrepreneur and restaurateur known for his ventures in branding and hospitality.
 Matt Levine is the owner of SoHo market to table restaurant, Chalk Point Kitchen and classic cocktail lounge and piano bar The Handy Liquor Bar, Levine owns a leading downtown New York City inspired food and beverage company, indieFORK.
 Known as one of the forerunners of New York City progression, Matt Levine has led some of the most popular restaurants in Manhattan to success over the last decade.
 Previously, Levine was the owner of the Lower East Side Manhattan lounge, The Eldridge, and creator of Steelo', a high-end men's clothing collection.
 Levine's hospitality portfolio also includes NYC restaurant Sons of Essex.
 Acclaimed Food & Beverage website Culintro praised Levine commenting “Levine’s restaurants are high-profile and highly creative in both concept and execution.”
 His other venture, Brandsway Creative, is a branding & marketing firm based out of Manhattan, New York.
The Shops at Columbus Circle is an urban shopping mall in the Time Warner Center in Manhattan, New York City — a complex of skyscrapers that was completed in 2003.
 It is located at Columbus Circle, next to the southwestern corner of Central Park.
 The shopping mall includes Amazon Books, H&M, L'Occitane, Michael Kors, Hugo Boss, Tumi, Coach, Cole Haan, Thomas Pink, J.Crew and Stuart Weitzman.
 The mall also has several restaurants such as the Michelin 3-star Per Se, Masa (allegedly the most expensive restaurant in New York ), the East Coast flagship of Williams-Sonoma, and a Whole Foods Market.
 It is owned by The Related Companies.
Masayoshi "Masa" Takayama (高山 雅氏 , Takayama Masayoshi ) (born 1 May 1954 in Kuroiso, Tochigi, Japan) is the chef and owner of Masa, a three-Michelin-starred Japanese and sushi restaurant in Manhattan, New York City.
 He is also owner of Bar Masa, with two locations: one adjacent to his New York City restaurant, and one in the Aria Resort & Casino on the Las Vegas Strip in Paradise, Nevada.
Jeremy is a 1973 American romantic drama film starring Robby Benson and Glynnis O'Connor as two Manhattan high school students who share a tentative month-long romance.
 It was the first film directed by Arthur Barron, and won the prize for Best First Work in the 1973 Cannes Film Festival.
 Benson was also nominated for a Golden Globe Award for his performance as the title character.
Today's Veeco Instruments Inc. traces its history back to an earlier company which was incorporated in 1945 by two Manhattan Project scientists, Frank Raible and Al Nerken, who created the helium leak detector - the first was called MS-8.
 The Company's original name "Veeco" stood for Vacuum Electronic Equipment Company.
 In the 1960s, the original Veeco merged with Lambda, a manufacturer of power supplies, and in the late 1980s was purchased by a British company named Unitech.
Impetuous Theater Group is a Manhattan based Indie Theater  company founded in 2004 by James David Jackson, Josh Sherman and Joe Powell.
 The mission of the group is to produce new work in New York City with emerging artists through ensemble, creation of family, and education .
Superfine Films is a Manhattan based film & television production company.
Joe's Shanghai () is a chain of six Shanghainese restaurants in the United States and Japan.
 The original location was opened by restaurateur Mei Ping "Barbara" Matsumura and chef Kiu Sang "Joe" Si in 1995 in Flushing, Queens, followed by branches in Manhattan Chinatown and Midtown Manhattan.
 There are three locations in Japan, two in Tokyo and one in Chiba.
 Ms. Matsumura has opened over a dozen restaurants in the New York City area, including the popular "Haru" sushi chain, while Chef Si also opened "Joe's Ginger" one block from the Manhattan Chinatown location of Joe's Shanghai, building on the original concept but incorporating the influence of other Chinese cuisines, most notably from Hong Kong.
Cabrini Medical Center of New York City was created in the late 20th century by a merger of two Manhattan hospitals.
 It closed in 2008 due to financial difficulties.

Question: Who is the owner of the two Manhattan based restaurants Tetsu and Masa?
Answer: Masa Takayama