18 East 42 Street · Manhattan · BBL 1012760066
· generated 2026-10-20 · FREE
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This building is not graded (non-residential or no residential units
on record) — the report below covers its full public record.
Patterns
1 heat or hot-water complaints in the last three years (winter 2025–26: 1).
No bedbug-infested units reported in the last three years of filings.
What 311 hears from this address
12 service requests in the last three years. Most common: Food Establishment (5) · Taxi Complaint (1) · Homeless Person Assistance (1) · Panhandling (1) · Consumer Complaint (1) · Non (1).
Filed construction activity
$711,997 in permitted construction work filed since
2016 (7 filings with a declared cost) — a rough measure of how actively
the owner maintains the building. Permit costs cover filed construction work only — they do not
capture routine maintenance or repairs done without a permit.
What the city thinks it's worth
Tax year
City market value
Assessed value
2025
$6,211,000
$2,794,950
2026
$6,333,000
$2,849,850
2027
$6,562,000
$2,952,900
The city's market estimate has risen
6% between tax years 2025 and 2027.
5 Food Establishment complaints to 311 at this address in the last three years (most often: Food Spoiled, Toilet Facility, Letter Grading) · complaints filed by the public; DOHMH investigates, outcomes aren't published.
Flood exposure
Not in the FEMA 1%-annual-chance floodplain (2015 preliminary maps).
Not in a hurricane evacuation zone.
Not in the city's stormwater (cloudburst) flood maps under any modeled scenario.
No street-flooding or sewer-backup complaints on record at this address.
Sources: FEMA flood maps (coastal), NYC DEP Stormwater Flood Maps
(cloudburst), NYC hurricane evacuation zones, and 311 records for this address.
Getting around
Subway
Grand Central-42 St — 4 5 6 7 S · 150 ft straight-line (about a 1-minute walk) · station accessibility: full 42 St-Bryant Pk — 7 B D F M · 400 ft straight-line (about a 2-minute walk) · station accessibility: none
Bus
Nearest boarding stop: E 42 St / Madison Av — M42 SIM22 SIM26 · 150 ft
Citi Bike
E 43 St & Madison Ave · 450 ft · station location as of 2026-09-23; live availability
Distances are straight-line, not walking routes. Transit locations from the MTA and
Citi Bike, bike facilities from NYC DOT, school zones from the DOE's 2024–25 maps.
12 311 service requests from this address in the last three years.
311 will ask for the address, the apartment if the problem is inside, and what's wrong.
Contact details are optional for most complaints; food-poisoning reports can be anonymous. Complaints
appear in the city's public 311 data, usually within a day or two, and then in the Live from 311 box
on this page.
Sales, deeds & mortgages
Most recent mortgage recorded against this lot: $87,870,939 on
2001-01-22 (lender: Tlp Capital Company,llc), covering 4 lots — the amount covers all of them. Face amount at recording — it may have since been paid
down, refinanced or satisfied. View the recorded
document.
Date
Record
Amount
Per res. unit
2001-01-22
Mortgage $87,870,939 — from BFP 300 MADISON II LLC to TLP CAPITAL COMPANY,LLC
$87,870,939
2000-07-27
Mortgage $14,190,930 — from BFP 300 MADISON II LLC to CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT
$14,190,930
1989-07-14
Mortgage $2,000,000 — from 18 EAST 42 ST LP to FIRST NY BK/BUSINESS
$2,000,000
Ten-year activity
20100
2017
2018
2019
2020
20
2021
2022
2023
2024
2025
2026
ConstructionEnforcementHousing & tenantsHealth & systems
Show as table
Year
Construction
Enforcement
Housing & tenants
Health & systems
Total
2017
0
0
0
0
0
2018
1
0
7
0
8
2019
0
2
7
0
9
2020
0
1
0
0
1
2021
12
4
4
0
20
2022
4
1
5
0
10
2023
2
0
2
0
4
2024
1
0
3
1
5
2025
0
0
3
1
4
2026
0
0
5
1
6
This record is free. Keeping it free costs money. Servers, data pipelines, weekends. Pay what you want — a dollar helps.
2022-08-19Job filed: Repair cellar vault structure, as per plans filed herewith. No change in use, egress or occupancy.$96,997
2022-08-04Permit Plumbing — Signed-off
2022-07-27Job filed: No Work
2022-07-26Job filed: REMODEL OF CBB EQUIPMENT AND ASSOCIATED PLUMBING$10,000
2022-06-11311: Food Establishment — Plumbing
2022-06-11311: Elevator — Elevator - Single Device On Property/No Alternate Service
2022-06-11DOB complaint, category ?
2021
2021-12-20Permit Plumbing — Signed-off
2021-11-01ECB CLASS - 2 violation: FAILURE TO MAINTAIN BLDG IN CODECOMPLIANT MANNER.NOTED:ATOI I OBSERVED@EXP1 FACADE IN STATE OF DISREPAIR W/VERT CRACK SEC@10FL NWC
2021-10-20Permit Mechanical Systems — Signed-off
2021-10-18Job filed: REMODEL OF CBB EQUIPMENT AND ASSOCIATED PLUMBING$10,000
2021-10-18Job filed: DIFFUSERS REPLACED AND RELOCATED TO FIT NEW CEILING CEILING LAYOUT.$15,000
2021-10-14Permit General Construction — Signed-off
2021-09-29Job filed: Modification to an existing McDonalds Restaurant. No change of use egress or occupancy.$280,000
2021-09-13Job filed: Installation of temporary supported scaffold per plan submitted. Work shall comply with 2014 building codes chapter 33. No change in use, egress and/o
2021-09-13Permit Supported Scaffold — Signed-off
2021-08-31Job filed: Installation of temporary sidewalk shed per plan submitted. Work shall comply with 2014 building codes chapter 33. No change in use, egress and/or occ
2021-08-31Permit Sidewalk Shed — Signed-off
2021-08-24DOB violation IMEGNCY: PROVIDE 35 LINEAR FEET OF SIDEWALK SHED TO PROTECT THE PUBLIC AND PROPERTY
2021-08-23311: General Construction/Plumbing — Building Shaking/Vibrating/Structural Stability
2021-08-23ECB CLASS - 1 violation: FAILURE TO MAINTAIN BUILDING IN CODE COMPLIANT MANNER.AT TIME OF INSPECTION OBSERVED FACADE IN STATE OF DISREPAIR WITH VERTICAL CR
2021-08-23DOB complaint, category ?
2021-07-25Permit Mechanical Systems — Signed-off
2021-06-21Job filed: Installation of new HVAC equipment. Floors 1, 2, 3, 4 and Roof.$20,000
2015-09-01Job filed: MINOR INTERIOR RENOVATION AND MINOR PLUMBING WORK TO AN EXISTING EATING AND DRINKING ESTABLISHMENT (MCDONALD'S).$50,000
2015-09-01Job filed: MECHANICAL WORK TO EXISTING EATING AND DRINKING ESTABLISHMENT (MCDONALD'S)$2,000
2015-02-27311: Water System — NO WATER - WNW
2014
2014-11-02FDNY inspection (RISK)
2014-10-27FDNY inspection (RISK)
2014-03-04Permit EW — ISSUED
2014-02-26DOB violation AEUHAZ1: FAILURE TO CERTIFY CORRECTION ON IMMEDIATELY HAZARDOUS (CLASS 1) ECB VIOLATION
2013
2013-12-05311: Investigations and Discipline (IAD) — Plumbing Work - Unlicensed/Illegal/Improper Work In Progress
2013-12-05311: Investigations and Discipline (IAD) — Plumbing Work - Unlicensed/Illegal/Improper Work In Progress
2013-12-05DOB complaint, category ?
2013-12-05DOB complaint, category ?
2013-12-04ECB CLASS - 1 violation: PLUMBING WORK W/O A PERMIT:ON 12/4/13 @APPROX 3:15PM I OBSERVED NEW 4"BLACK IRON PIPE INSTALLED IN A NEW TRENCH IN THE BASEMENT OF$1,600
2013-12-04ECB CLASS - 2 violation: UNLICENSED PLUMBING WORK:ON 12/4/13@APPROX 3:15PM;I OBSERVED WORK THATWAS PERFORMED BY AN UNLICENSED PLUMBER.REMOVAL&INSTALLED 4"B$500
2013-11-26Permit SG — ISSUED
2013-11-08Permit EQ — ISSUED
2013-11-07Job filed: PROPOSED INSTALLATION OF PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.
2013-11-07Job filed: PROPOSED INSTALLATION OF PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.
2013-11-01Permit EQ — ISSUED
2013-10-31Job filed: PROPOSED INSTALLATION OF SIDEWALK SHED AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.
2013-10-25Job filed: PLANS FILED HEREWITH FOR THE INSTALLATION OF A TEMPORARY CONSTRUCTION FENCE. NO CHANGE IN USE EGRESS OR OCCUPANCY.
2013-10-25Permit EQ — ISSUED
2013-10-24Permit PL — ISSUED
2013-10-22Permit EW — ISSUED
2013-10-18Job filed: PLANS FILED HEREWITH FOR THE INTERIOR DEMOLITION AND RENOVATION OF AN EXISTING EATING AND DRINKING ESTABLISHMENT, TO INCLUDE WORK ON THE 1ST, 2ND, 3RD$890,000
2012
2012-11-26Rodent inspection: Passed
2012-09-19311: Special Projects Inspection Team (SPIT) — Contrary To LL 58/87(Handicapped Access)
2012-09-19DOB complaint, category ?
2012-07-29311: Taxi Complaint — Driver Complaint
2012-03-07Job filed: APPLICATION FILED FOR VAULT REPAIRS ALL AS PER PLANS FILED HEREWITH. NO CHANGE IN USE, OCCUPANCY OR EGRESS UNDER THIS APPLICATION.$26,620
2012-03-07Job filed: APPLICATION FILED FOR VAULT REPAIRS ALL AS PER PLANS FILED HEREWITH. NO CHANGE IN USE, OCCUPANCY OR EGRESS UNDER THIS APPLICATION.$26,620
2012-03-07Job filed: APPLICATION FILED FOR VAULT REPAIRS ALL AS PER PLANS FILED HEREWITH. NO CHANGE IN USE, OCCUPANCY OR EGRESS UNDER THIS APPLICATION.$26,620
2011
2011-07-19Rodent inspection: Passed
2011-06-29DOB violation AEUHAZ1: FAILURE TO CERTIFY CORRECTION ON IMMEDIATELY HAZARDOUS (CLASS 1) ECB VIOLATION
2011-03-30311: Building/Use — No Certificate Of Occupancy/Illegal/Contrary To CO
2011-03-30311: General Construction/Plumbing — Cons - Contrary/Beyond Approved Plans/Permits
2011-03-30DOB complaint, category ?
2011-03-30DOB complaint, category ?
2011-03-23ECB CLASS - 2 violation: PLACE OF ASSEMBLY CONTRARY TO APPROVED CONSTRUCTION DOCUMENTS. NOTED: EATING,DRINKING ESTABLISHMENT "MC DONALD'S " PA PLANS #10472$250
2011-03-23ECB CLASS - 1 violation: FAILURE TO PROVIDE UNOBSTRUCTED EXIT PASSAGEWAY. OBSTRUCTION NOTED: EATING,DRINKING ESTABLISHMENT "MC DONALDS" HAVING ON 1ST FL EA$1,200
2011-03-23ECB CLASS - 2 violation: OCCUPANCY CONTRARY TO THAT ALLOWED BY THE C OF O OR BUILDING DEPT RECORDS. ILLEGAL OCCUPANCY NOTED: BUILDING HAVING OCCUPIED ON 4T$600
2011-03-23ECB CLASS - 2 violation: WORK DOES NOT CONFORM TO APPROVED CONSTRUCTION DOCUMENTS &/OR APPROVED AMENDMENTS. NON-CONFORMING WORK NOTED: EATING,DRINKING ESTA$500
2011-03-23ECB CLASS - 1 violation: SEC. 1006.1 EXITS,EXIT DISCHARGES & PUBLIC CORRIDORS SHALL BE ILLUMINATED AT ALL TIMES. NOTED: EATING,DRINKING ESTABLISHMENT HAVIN$1,600
2011-03-23ECB CLASS - 1 violation: FAILURE TO PROVIDE SELF CLOSING FIRE EXIT DOOR. NOTED: EATING,DRINKING ESTABLISHMENT "MC DONALD'S" HAVING AT CELLAR IN FEW LOCATIO$1,600
2011-03-23ECB CLASS - 1 violation: FAILURE TO MAINTAIN BUILDING IN CODE-COMPLIANT MANNER. NO FIRE STOPPING PER BC-712.3;27-345. NOTED: BUILDING HAVING IN CELLAR OPEN$1,000
2011-02-08311: General Construction/Plumbing — Cons - Contrary/Beyond Approved Plans/Permits
2011-02-08DOB complaint, category ?
2011-02-07ECB CLASS - 2 violation: PLACE OF ASSEMBLY CONTRARY TO APPROVED CONSTRUCTION DOCUMENTS.NOTED:EATING DRINKING ESTABLISHMENT "MCDONALDS" HAVING FIXED 2 TABLE
2011-02-07ECB CLASS - 2 violation: BC1024.1.2)POSTED CAPACITY SIGN.NOTED:EATING,DRINKING ESTABLISHMENT "MCDONALDS"(PLACE OF ASSEMBLY #104725095)HAVING POSTED CAPACIT
2010
2010-07-16Rodent inspection: Passed
2009
2009-10-22Permit EW — ISSUED
2009-10-16Job filed: MODIFICATION TO EXISTING HVAC SYSTEM AS PER PLANS FILED HEREWITH. NO CHANGE IN USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.$70,000
2009-10-16Job filed: MODIFICATION TO EXISTING HVAC SYSTEM AS PER PLANS FILED HEREWITH. NO CHANGE IN USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.$70,000
2008
2008-03-28DOB complaint, category ?
2008-03-14DOB complaint, category ?
2008-03-07DOB complaint, category ?
2008-02-14DOB complaint, category ?
2007
2007-08-02Job filed: MCDONALDS RESTAURANT
2004
2004-10-26Permit EW — ISSUED
2004-10-22Job filed: PROPOSE TO INSTALL NEW GLASS PARTITIONS, NEW VESTIBULE GLASS DOORS AND PANELS, WOOD DOORS, PATCH & REPAIR, NEW STORAGE CLOSET, NEW STOREFRONT, NEW$7,000
2003
2003-09-24ECB Non-Hazardous violation: ALTERED BUILDING OCCUPIED WITHOUT A VAILD CERTIFICATE OF OCCUPANCY ALT102939126 REMEDY:OBTAIN VAILD C/O
2003-09-24ECB Non-Hazardous violation: OPERATION OF A PLACE ASSEMBLY WITHOUT A CURRENT PERMIT PA 103096962 REMEDY:OBTAIN PA PERMIT.
2003-02-05ECB Non-Hazardous violation: ALTERED BUILDING OCCUPIED WITHOUT A VALID CERTIFICATION OF OCCUANCY. ALT 102939126. REMEDY: OBTAIN VALID C/O.$350
2003-02-05ECB Non-Hazardous violation: OPERATION OF A PLACE OF ASSEMBLY WITHOUT A CURRENT PERMIT (1ST, 2ND, AND 3RD) PA-103096962. REMEDY: OBTAIN A P.A PERMIT.$2,500
2002
2002-11-26DOB violation C:
2002-03-21Job filed: PA
2002-03-21Job filed: PA
2002-02-08ECB Non-Hazardous violation: OPEATION OF A PLACE OF ASSEMBLY W/O A CURRENT PERMITS. 2ND & 3RD PL OCCUPIED AS PLACE OF ASSEMBLY ( TOTAL # OF PERSON - 200 ) ALT $500
2002-02-08ECB Non-Hazardous violation: ALTERED BUILDING OCCUPIED WITHOUT A VALID CERTIFICATE OF OCCUPANCY (1ST 2ND AND 3RD FL) ALT 10293126 REMEDY OBTAIN VALID C OF O$350
2002-02-06DOB complaint, category ?
2001
2001-08-10SMIS — from BFP 300 MADISON II LLC to BFP 300 MADISON II LLC
2001-08-09REL — from TLP CAPITAL COMPANY,LLC; CONCORD MINUTEMEN CAPITAL COMPANY, LLC; CANADIAN IMPERIAL BANK OF to BFP 300 MADISON II LLC
2001-08-09Deed — from BFP 300 MADISON II LLC to MCDONALD'S CORPORATION
2001-07-13ECB Non-Hazardous violation: OPERATION OF A PLACE OF ASSEMBLY WITHOUT A CURRENT PERMIT (OCCUPANCY - 224 PERSONS) ALT.102939126. REMEDY: OBTAIN A P.A. PERMIT.$2,500
2001-07-13ECB Non-Hazardous violation: ALTERED BUILDING OCCUPIED WITHOUT A VALID CERTIFICATE OF OCCUPANCY. ALT-102939126 REMEDY: OBTAIN VALID C OF O.$2,500
2001-06-13Permit SG — ISSUED
2001-05-21SAGE — from BFP 300 MADISON II LLC
2001-04-05Permit SG — ISSUED
2001-02-27DOB violation LL6291:
2001-02-22Permit PL — ISSUED
2001-02-13Permit EW — ISSUED
2001-02-02Job filed: Upgrade exist. fire suppression system, as shown on plan. No change in use, occupancy, or egress.$3,000
2001-02-02Job filed: Upgrade exist. fire suppression system, as shown on plan. No change in use, occupancy, or egress.$3,000
2001-01-22Mortgage $87,870,939 — from BFP 300 MADISON II LLC to TLP CAPITAL COMPANY,LLC$87,870,939
2001-01-22Mortgage assigned — from CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT to TLP CAPITAL COMPANY,LLC
2001-01-22Mortgage assigned — from CONCORD MINUTEMEN CAPITAL COMPANY, LLC to CANADIAN IMPERIAL BANK OF COMMERCE
2001-01-22Agreement — from BPF 300 MADISON II LLC to TLP CAPITAL COMPANY,LLC
2001-01-22Mortgage assigned — from TLP CAPITAL COMPANY,LLC to CONCORD MINUTEMEN CAPITAL COMPANY, LLC
2001-01-22SAGE — from CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT
2001-01-09Permit EQ — ISSUED
2001-01-09Permit AL — ISSUED
2001-01-09Permit AL — ISSUED
2001-01-05Job filed: PROPOSED INSTALLATION OF DUCT WORK AND HVAC UNITS AS PER PLANS.
2001-01-05Job filed: alter existing building to new eating and drinking establishment, new storefront , kitchen equipment, mechanical, plumbing, etc as per attached plans $125,000
2001-01-05Job filed: PROPOSED INSTALLATION OF DUCT WORK AND HVAC UNITS AS PER PLANS.
2001-01-05Job filed: alter existing building to new eating and drinking establishment, new storefront , kitchen equipment, mechanical, plumbing, etc as per attached plans $125,000
2001-01-02Permit EQ — ISSUED
2000
2000-12-27DOB complaint, category ?
2000-12-06Permit EQ — ISSUED
2000-12-06Permit EW — ISSUED
2000-11-30DOB complaint, category ?
2000-10-26Permit EW — ISSUED
2000-10-26Permit EQ — ISSUED
2000-10-04Job filed: propose to remove existing interior partitions, install new acoustical hung ceiling and new store front. there is no change in use egress or occupancy$25,000
2000-07-27SAGE — from FIDELITY NATIONAL TITLE INSURANCE CO/NY
2000-07-27Deed — from MADISON PLAZA ASSOCIATES, L.P. to BFP 300 MADISON II LLC
2000-07-27Mortgage $14,190,930 — from BFP 300 MADISON II LLC to CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT$14,190,930
2000-07-27SAGE — from FIDELITY TITLE INSURANCE COMPANY OF NEW
2000-07-27Mortgage assigned — from BFP 300 MADISON II LLC to CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT
2000-07-27Agreement — from BFP 300 MADISON II LLC to CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT
2000-07-27Agreement — from PENN CENTRAL CORPORATION; NEW YORK AND HARLEMRAILROAD COMPANY; AMERICAN PREMIER UNDERWRITE to BFP 300 MADISON II LLC
2000-07-27Agreement — from BFP 300 MADISON II LLC to BFP 300 MADISON II LLC
2000-07-27SAGE — from CREDIT SUISSE FIRSTBOSTON MORTGAGE CAPIT
2000-07-27SAGE — from BFP 300 MADISON II LLC to BFP 300 MADISON II LLC
2000-02-07DOB violation LL6291:
1999
1999-08-13Deed — from EAST 41ST STREET ASSOCIATES to MADISON PLAZA ASSOCIATES, L.P.
1999-03-16DOB violation LL6291:
1998
1998-10-28Mortgage satisfied — from 18 EAST 42ND STREETL.P. to FIRST NEW YORK BANKFOR BUSINESS
1998-10-28LEAS — from MOXON CORPORATION to CHATHAM ASSOCIATES,INC.
1998-05-04DOB violation LL6291:
1997
1997-09-16DOB violation LL6291:
1997-08-27DOB violation Z:
1997-05-02Mortgage assigned — from DIVERSIFIED CREDIT INC. to 18 EAST 42 L.L.C.
1995
1995-08-29DOB violation LL6291:
1994
1994-11-09Mortgage assigned — from FEDERAL DEPOSIT INSURANCE CORPORATION to DIVERSIFIED CREDIT INC.
1994-05-31DOB violation LL1081:
1994-03-18DOB violation LL6291:
1993
1993-10-01ECB Non-Hazardous violation: 73R. FILE WITH THIS DEPARTMENT FOR REMOVAL OF ELEVATOR # P6439, OR RE-STORE TO SERVICE.
1993-09-09Permit SG — ISSUED
1993-06-28DOB violation LL1081: 1
1993-05-12DOB violation C:
1993-05-12DOB violation Z:
1993-03-18DOB violation LL6291:
1992
1992-09-16Permit AL — ISSUED
1992-04-07DOB violation LL1081: 1
1992-03-26DOB violation E:
1992-03-26ECB Non-Hazardous violation: 73M, 73-FILE APPLICATION AND OBTAIN PERMIT WITH THIS OFFICE FOR REMOVAL OF ELEVATOR
1991
1991-05-03ECB Non-Hazardous violation: 32A,46A,32B,(32)(A)LOW WATER CUT-OFF NOT WORKING PROPERLY (32)(B)HOLE IN BREECHING SHOULD BE FIXED
1991-04-25DOB violation LL1081: 1
1990
1990-11-28Permit EW — ISSUED
1990-09-27DOB violation E: 74 FILE APPLICATION AND OBTAIN PERMIT FOR REMOVAL OR ELEVATOR
1990-09-27DOB violation E: 74 FILE APPLICATION AND OBTAIN PERMIT FOR REMOVAL OR ELEVATOR
1990-07-27ECB Unknown violation: OPERATION OF A RETAIL STORE AND ALTERED PREMISES FROM A RESTAURANT EATING AND DRINKING EST TO A RETAIL STORE WITHOUT FILING FOR$115
1990-07-27ECB Non-Hazardous violation: OPERATION OF A RETAIL STORE - AND ALTERTRED - PREMISES FROM A RESTAURANT-EATING & DRINKING EST TO A RETAIL STORE WITHOUT
1990-06-29DOB violation LL1081: 1
1990-05-31Permit EW — ISSUED
1990-05-31Permit EQ — ISSUED
1990-05-14DOB violation C:
1990-01-03DOB complaint, category ?
1989
1989-10-12DOB violation LL1081: 1
1989-07-14Mortgage $2,000,000 — from 18 EAST 42 ST LP to FIRST NY BK/BUSINESS$2,000,000
1989-07-12Mortgage assigned — from KINGSBURY PROPERTIESLTD to 18 EAST 42ND ST L P
1989-07-12Mortgage assigned — from CHATHAM ASSOCIATES INC to KINGSBURY PROPERTIESLTD
1989-01-04DOB violation E:
1988
1988-09-20DECL — from KINGSBURY PROPERTIESLTD
1983
1983-03-28REL — from MOXON CORPORATION to EAST 41 ST ASSOCIATES