Question:  Michael J. Kowalski is the interim CEO of an American luxury jewelry and specialty retailer, headquartered where?

Context paragraphs:
Alor (company): Alor is an American luxury jewelry, watch and lifestyle brand founded by Jack and Sandy Zemer in 1979.  Alor specializes in designing, creating, and manufacturing 18kt gold, diamonds and cable pieces.  It is headquartered in San Diego, California.

Kuhn &amp; Komor: Kuhn & Komor, also known colloquially as "K&K", was a Hungarian multinational luxury jewelry and specialty retailer, having headquarters in Shanghai, China.  K&K produced jewelry, sterling silver, china, crystal, stationery, and personal accessories.  K&K was renowned in East Asia for its luxury goods, also being called the "Asprey of Asia."

Kristall Smolensk: Kristall Smolensk is a Russian worldwide luxury jewelry retailer, headquartered in Smolensk, Russia.  Kristall Production Corporation was founded in 1963 for the development of the diamond polishing industry in Russia.  The company has become the major polished diamonds manufacturer in Europe, and one of the leading diamond centres in the world.  Kristall Smolensk diamonds is a sightholder of two prestigious rough suppliers in the world, De Beers and Alrosa.

Tiffany &amp; Co.: Tiffany & Company (known colloquially as Tiffany or Tiffany's) is an American luxury jewelry and specialty retailer, headquartered in New York City.

Blue Nile (company): Blue Nile is an online specialty retailer of fine jewelry.  Blue Nile was founded in 1999 and today is the largest online retailer of diamonds.  Blue Nile is based in Seattle, Washington and competes with traditional jewelry stores such as Tiffany & Co., and online retailer stores such as James Allen, Belgium Diamonds, Ringsberry.com.

Eclarity: eClarity Pte Ltd is an online specialty retailer of jewelry.  eClarity was registered in year 2000 and today owns an online diamonds database with more than 20,000 pieces of diamonds, 400 designs of wedding bands, and other jewelry.  eClarity is based in Singapore, and competes with traditional jewelry retail chain stores, and global online retailer stores such as ringsberry and Blue Nile Inc..  The key feature of eClarity is customization of engagement ring, wedding jewelry, and wide range of online database of diamonds.

Marcus &amp; Co.: Marcus & Co. was an American luxury jewelry retailer from 1892 to 1962 in New York City.

Michael J. Kowalski: Michael J. Kowalski (born 1952) is an American businessman and the interim CEO of Tiffany & Co.  He was the CEO of Tiffany & Co. for 16 years, from February 1999 until March 31, 2015, remaining a non-executive chairman.  He became the Chairman of the Board in January 2003.  He joined Tiffany in 1983 as Director of Financial Planning.  As the company continues to look for a new CEO after the resignation of Kowalski’s successor Frederic Cumenal in February 2017, Kowalski was appointed interim CEO.

Catherine A. Lesjak: Catherine "Cathie" A. Lesjak is the chief financial officer (CFO) of Hewlett-Packard (HP).  She became the CFO on January 1, 2007 and was the interim CEO from August 6, 2010 to November 1, 2010.  During her tenure as interim CEO, HP paid a record 325 times EBITA for 3PAR in a bidding war with Dell Computer.  HP also paid 57 times EBITA for ArcSight Inc.  She served as Senior Vice President and Treasurer of Hewlett-Packard Company since June 2003.  Lesjak served as a Director of Neoware Inc. since October 2007.  Her salary for 2009 was $589,063.00.

UB Pravin Rao: Pravin Rao is the interim CEO and MD of Infosys, On 18th of August 2017 he is appointed as interim CEO and MD of Infosys.  He joined Infosys in 1986 and played many leadership roles including Chief Operating Officer, Head of Infrastructure Management Services, Delivery Head for Europe, and Head of Retail, Consumer Packaged Goods, Logistics and Life Sciences.

Supporting paragraphs: Michael J. Kowalski Tiffany &amp; Co.
Answer: New York City