Document:

EXHIBIT 10.60

                               Surrender Agreement
                            dated December 30, 1999,
                                     between
                          Empire State Building Company
                                       and
                             New York Skyline, Inc.

<PAGE>
                               SURRENDER AGREEMENT

                  SURRENDER  AGREEMENT,  made  this 30th day of  December,  1999
between Empire State Building Company ("Landlord"),  a corporation organized and
existing  under  the laws of the  State of New York  having  an  office  for the
conducting  of business at 350 Fifth  Avenue,  New York,  New York 10118 and New
York Skyline,  Inc. ("Tenant"),  a corporation  organized and existing under the
laws of the State of New York,  having an office at 350 Fifth Avenue,  New York,
New York 10118.

                               W I T N E S S E T H

                  Landlord  and Tenant  entered  into that  certain  Lease dated
March,  1996,  covering  rooms  209-214,   233-250  and  340-346  (the  "Demised
Premises") in the building  known as 350 Fifth Avenue,  New York, New York 10118
(the "Lease") (A copy of the Lease is annexed hereto).

                  Tenant  desires  to  terminate  the  Lease and  surrender  the
premises  demised  thereunder  to Landlord and Landlord is willing to accept the
surrender of the Demised Premises.

                  NOW,  THEREFORE,  in  consideration of the mutual agreement of
the parties  hereto and other good and valuable  consideration,  the receipt and
sufficiency of which are hereby acknowledged by each party hereto,  Landlord and
Tenant agree as follows:

                  1.       Surrender of the Demised Premises.

                         1.1      Effective as of August 1, 1999 (the "Surrender
Date")  Tenant has  surrendered  to  Landlord,  and  Landlord  has  accepted the
surrender of, the Lease and the term and estate thereby  granted,  together with
the Demised Premises thereby demised,  to the intent and purpose that the estate
of Tenant in and to the Demised  Premises shall be wholly  extinguished and that
the term of the Lease expired on the Surrender  Date in the same manner and with
the same  effect  as if such  date  were the date set forth in the Lease for the
expiration of the term thereof.

                           1.2      Landlord shall deliver to Tenant a check
simultaneously  with  Landlord's  execution  of this  Agreement in the amount of
$100,000.00  representing  the security deposit held by Landlord under the Lease
(collectively, the "Security Deposit"). Landlord shall further deliver to Tenant
a second check representing the interest on such Security Deposit (the "Interest
Check"). If Landlord fails to so deliver good and available funds to Tenant upon
Landlord's execution of this Agreement, then Tenant may offset the amount of the
Security Deposit and the Interest Check amount from any amounts that Tenant owes
Landlord pursuant to any other agreement between Landlord and Tenant.

                                       -1-

<PAGE>
                         1.3      There is no consideration specifically related
to the surrender of the Demised Premises and termination of the Lease.  Landlord
and  Tenant  acknowledge  and agree  that (i)  neither  party has  received,  is
receiving   or  is   entitled  to  receive   any   consideration,   by  payment,
extinguishment  of debt or otherwise,  in connection  with this  transaction and
(ii)  Tenant has paid in full any and all fixed  rent,  additional  rent and any
other amounts due in connection  with the Lease.  Landlord  represents to Tenant
that as of the date hereof the Lease is in full force and effect without default
by Tenant  thereunder  and Landlord  does not have any claims or rights  against
Tenant.  Tenant  shall pay any State or  municipal  transfer  taxes  that may be
payable in  connection  with the surrender of the Demised  Premises  pursuant to
this Agreement.  The covenant  contained in the immediately  preceding  sentence
shall  survive the  termination  of the Lease and the  surrender  of the Demised
Premises.

                           1.4      Notwithstanding anything to the contrary
contained  in the  Lease or this  Agreement,  Tenant  shall not be  required  to
restore the Demised  Premises  or perform  any other work  whatsoever  in, on or
about the Demised Premises.

                  2.       Broker.

                         2.1      Landlord and Tenant each covenants, represents
and warrants to the other that it has had no dealings or communications with any
broker  or agent in  connection  herewith.  Landlord  and  Tenant  agree to hold
harmless and indemnify each other from and against any and all reasonable costs,
expenses  (including,  without  limitation,  attorney fees and disbursements) or
liabilities  for any  compensation,  commission  or other charge  claimed by any
broker or agent claiming to have dealt with the indemnifying party.

                  3.       Notices.

                           3.1      Any notice, request or demand permitted or
required to be given by the terms and  provisions  of this  Agreement  by either
party  herein  to the  other  party  herein,  shall  be in  writing  and sent by
reputable overnight courier or by United States Postal Service,  certified mail,
return receipt  requested to the parties at the addresses first set forth above.
Unless  otherwise  required by law any such  notice,  request or demand shall be
given and shall be deemed to have been served and given by Landlord on the first
day following  deposit with such  overnight  courier or the United States Postal
Service.  Notices to Landlord  shall be in duplicate  and the second such notice
each shall be  addressed to Landlord c/o Wien & Malkin LLP, 60 East 42nd Street,
New York, New York 10165, Attention: Jack K. Feirman, Esq.

                           3.2      Either party may, by notice as aforesaid,
designate a different address or addresses for notices, requests or

                                       -2-

<PAGE>
demands to it, and may also  instruct  that its attorneys be given copies of all
notices. Any notice, request or demand proposed to be given by such party may be
given by such party's attorneys,  or in the case of Landlord, the managing agent
of the Building.

                  4.       Miscellaneous.

                        4.1      Article headings are for convenience only and
shall not be  considered  with  respect  to or form a part of the  making of any
interpretation of any term or provision hereof.

                        4.2      This Agreement contains the entire agreement of
both of the parties with respect to the matters contained herein. This Agreement
may not be modified, amended or otherwise changed except by a written instrument
signed by both parties.

                        4.3      This Agreement shall be governed by and
construed under the laws of the State of New York without regard to conflicts of
laws  principles  and shall be binding upon and inure to the benefit of Landlord
and Tenant and their respective successors and assigns.

                        4.4      No partner, member, shareholder, director,
officer,  manager,  principal,  employee or agent,  directly and indirectly,  of
Tenant  (collectively,  the  "Parties")  shall  be  personally  liable  for  the
performance of Tenant's  obligations  under this Agreement.  Landlord shall look
solely to Tenant to enforce  Tenant's  obligations  hereunder and shall not seek
any damages against any of the Parties.

                        4.5      Landlord and Tenant represent, warrant,
covenant  and agree with each  other that the  execution  and  delivery  of this
Agreement  by  Landlord  and Tenant are  within  its power and  authority.  Such
execution and delivery (i) does not conflict  with,  violate,  breach or cause a
default  under  any  agreement  or  instrument  to  which  Landlord  or  Tenant,
respectively,  is a party  and  (ii)  such  party  has  obtained  all  consents,
approvals or  authorizations  necessary  for the  execution and delivery of this
Agreement. As of the execution date, Landlord and Tenant each represents that it
has unrestricted  full right,  power and lawful authority to execute and perform
this  Agreement and to terminate and accept the surrender of the estate  demised
herein.  The  provisions of this Section  shall  survive the  expiration of this
Agreement.

                                       -3-

<PAGE>
     IN WITNESS WHEREOF,  each of the undersigned has executed this Agreement as
of the day and year first above written.

EMPIRE STATE BUILDING COMPANY

By: /s/ John B. Trainor, Jr.
-------------------------
John B. Trainor, Jr.
Senior Vice President

NEW YORK SKYLINE, INC.

By: /s/ Robert Brenner
Name: Robert Brenner
Title: PresidentEXHIBIT 10.61

                            Third Amendment of Lease
                            dated December 30, 1999,
                                     between
                          Empire State Building Company
                                       And
                             New York Skyline, Inc.

<PAGE>
                            THIRD AMENDMENT OF LEASE

         AGREEMENT,  made as of the 30th day of December,  1999,  by and between
Empire State Building Company (hereinafter referred to as "Landlord"), having an
office at 350 Fifth Avenue, New York, New York 10118 and New York Skyline,  Inc.
(hereinafter referred to as "Tenant"), having an office at 350 Fifth Avenue, New
York, New York 10118 (this "Third Amendment").

                               STATEMENT OF FACTS

         WHEREAS,  Landlord and Tenant  entered  into that certain  agreement of
lease made as of February 26, 1993 ("Original Lease"),  which Original Lease was
subsequently modified by that certain Lease Modification  Agreement dated March,
1996  covering  certain  premises  described  therein,  and that  certain  Lease
Modification  Agreement made as of February 8, 1994, true and complete copies of
which are annexed  hereto  collectively  as Exhibit A (said lease,  as modified,
hereinafter referred o as the "Lease"); and

         WHEREAS,  the  Landlord  and  Tenant  desire to modify the Lease as set
forth herein upon all of the terms,  covenants and  conditions set forth in this
Third Amendment;

         NOW,  THEREFORE,  for ten ($10.00)  dollars and other good and valuable
consideration,   the   receipt  and   adequacy  of  which  is  hereby   mutually
acknowledged, Landlord and Tenant hereby agree to the following:

                              TERMS AND CONDITIONS

         1.       DEFINITIONS

                  For  the  purposes  of this  Third  Amendment,  the  following
definitions shall apply:

     (a) All  capitalized  terms not  otherwise  defined  herein  shall have the
meanings ascribed to them in the Lease.

     (b) "Effective Date" shall mean February 26, 1993.

     (c) The term "Base Year" shall mean the full calendar year during which the
term of this lease commences.

     (d) The term "Price Index" shall mean the "Consumer Price Index"  published
by the Bureau of Labor  Statistics of the U.S.  Department of Labor,  All Items,
New York, N.Y.  Northeastern,  N.J. , all urban consumers (presently denominated
"CPI-U"), or a successor or substitute index appropriately adjusted.

     (e) The term "Price  Index for the Base Year" shall mean the average of the
monthly All Items Price Indexes for each of the 12 months of the Base Year.
<PAGE>
         2.       ESCALATIONS

                  From and after the Effective Date,  Article 46 of the Original
Lease is  hereby  deleted  in its  entirety  and the  following  provisions  are
substituted in its place:

                        "CONSUMER PRICE INDEX ESCALATION"

         46. The fixed annual rent reserved in this lease and payable  hereunder
shall be adjusted, as of the time and in the manner set forth in this Article:

                  (a)  Effective as of each January and July  subsequent to Base
Year, there shall be made a cost of living adjustment of the fixed annual rental
rate payable  hereunder.  The July  adjustment  shall be based on the percentage
difference between the Price Index for the preceding month of June and the Price
Index  for the  Base  Year.  The  January  adjustment  shall  be  based  on such
percentage  difference  between  the  Price  Index  for the  preceding  month of
December and the Price Index for the Base Year.

<PAGE>
                  (i) In the event  that  Price  Index for June in any  calendar
year during the term of this lease reflects an increase over the price Index for
the Base year,  then the fixed annual rent herein provided to be paid as of July
1st  following  such  month of June  (unchanged  by any  adjustments  under this
Article)  shall be multiplied  by the  percentage  difference  between the Price
Index for June and the Price  Index for the Base  Year,  and the  resulting  sum
shall be added to such fixed  annual rent,  effective as of such July 1st.  Said
adjusted  fixed  annual rent shall  thereafter  be payable  hereunder,  in equal
monthly  installments,  until it is  readjusted  pursuant  to the  terms of this
lease.

                  (ii) In the event the Price Index for December in any calendar
year during the term of this lease reflects an increase over the Price Index for
the Base Year,  then the fixed annual rent herein  provided to be paid as of the
January 1st following such month of December (unchanged by any adjustments under
this Article) shall be multiplied by the percentage difference between the Price
Index for December and the Price Index for the Base Year,  and the resulting sum
shall be added to such fixed annual rent  effective as of such January 1st. Said
adjusted  fixed  annual rent shall  thereafter  be payable  hereunder,  in equal
monthly  installments,  until it is  readjusted  pursuant  to the  terms of this
lease.

         The following  illustrates  the  intentions of the parties hereto as to
the computation of the  aforementioned  cost of living adjustments in the annual
rent payable hereunder:

                  Assuming  that said fixed  annual  rent is  $10,000,  that the
                  Price  Index for the Base Year was 102.0 and that Price  Index
                  for the month of June in a calendar  year  following  the Base
                  Year was 105.0 , then the percentage  increase thus reflected,
                  i.e., 2.941%  (3.0/102.0) would be multiplied by $10,000,  and
                  said fixed annual rent would be increased by $294.10 effective
                  as of July 1st of said calendar year.

         In the event  that the Price  Index  ceases to use  1982-84=100  as the
basis of calculation,  or if a substantial change is made in the terms or number
of items contained in the Price Index, then the Price Index shall be adjusted to
the figure that would have been arrived at had the manner of computing the Price
Index in effect at the date of this  lease not been  altered.  In the event such
Price Index (or a successor or substitute  index) is not  available,  a reliable
governmental  or  other  non-partisan  publication  evaluating  the  information
theretofore use in determining the Price Index shall be used.

                  (b)  Landlord  will  cause  statements  of the cost of  living
adjustments  provided for in subdivision (a) to be prepared in reasonable detail
and delivered to Tenant.

                  (c)  In no  event  shall  the  fixed  annual  rent  originally
provided to be paid under this lease  (exclusive of the  adjustments  under this
Article) be reduced by virtue of this Article.

                  (d) Any delay or failure of  Landlord,  beyond July or January
of any year,  in  computing  or billing for the rent  adjustments  herein  above
provided,  shall not  constitute a waiver of or in any way impair the continuing
obligation of Tenant to pay such rent adjustments hereunder.

                  (e)  Notwithstanding  any  expiration or  termination  of this
lease prior to the lease  expiration  date (except in the case of a cancellation
by mutual  agreement)  Tenant's  obligation  to pay rent as adjusted  under this
Article  shall  continue and shall cover all periods up to the lease  expiration
date, and shall survive any expiration or termination of this lease.

<PAGE>
         3.       NO BROKERS/INDEMNIFICATION

                  Landlord  and  Tenant   represent  and  warrant  that  neither
consulted or negotiated  with any broker or consultant with regard to this Third
Amendment.  Landlord and Tenant agree to indemnify,  defend and hold one another
harmless from and against any and all claims for fees and commission from anyone
claiming to have dealt with the respective  party in connection  with this Third
Amendment.

         4.       MISCELLANEOUS

                  (a) Except as  otherwise  provided  herein,  all of the terms,
covenants,  conditions  and  provisions  of the Lease shall  remain and continue
unmodified, in full force and effect.

                  (b) This  Third  Amendment  sets  forth the  entire  agreement
between  the  parties,  superseding  all prior  agreements  and  understandings,
written and oral, and may not be altered or modified  except by a writing signed
by both parties.

                  (c) The covenants and agreements  herein  contained shall bind
and inure to the benefit of Landlord, it successors and assigns, and Tenant, its
successors and assigns. If any of the provisions of this Third Amendment, or its
application to any situation,  shall be invalid or  unenforceable to any extent,
the remainder of this Third Amendment,  or the application thereof to situations
other  than  that as to which  it is  invalid  or  unenforceable,  shall  not be
affected thereby, and every provision of this Third Amendment shall be valid and
enforceable to the fullest extent permitted by law.

                  (d) The captions of this Third  Amendment are for  convenience
and reference  only and no way define,  limit or describe the scope or intent of
this Third Amendment.

         IN WITNESS  WHEREOF,  Landlord and Tenant have duly executed this Third
Amendment as of the day and year first above written.

EMPIRE STATE BUILDING COMPANY

By: /s/ John B. Trainor, Jr.
------------------------
John B. Trainor, Jr.
Senior Vice President

NEW YORK SKYLINE, INC.

By: /s/ Robert Brenner
Robert Brenner
President
<PAGE>

                                    EXHIBIT A

                                    CONTAINS:

                                 ORIGINAL LEASE
                            DATED FEBRUARY 26, 1993,
                                     BETWEEN
                          EMPIRE STATE BUILDING COMPANY
                                       AND
                             NEW YORK SKYLINE, INC.
                              CONCERNING OFFICES AT
                   350 FIFTH AVENUE, NEW YORK, NEW YORK 10118,
                          LEASE MODIFICATION AGREEMENT
                               DATED MARCH, 1996,
                          LEASE MODIFICATION AGREEMENT
                             DATED FEBRUARY 8, 1998,

                                       AND

                            THIRD AMENDMENT OF LEASE
                             DATED DECEMBER 30, 1999

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