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NEW YORK CITY — Apple has leased 40,000 square feet of office space at 100-104 Fifth Ave. in Manhattan’s Union Square in New York City, which will serve as Apple’s first executive offices in Manhattan. The office property is a 17-story, 270,000-square-foot office building that houses tenants like Yelp, Interactive Partners and Net-A-Porter. The Kaufman Organization, in partnership with Invesco, owns the office building, which is going through a $9 million renovation to the lobby, elevators and building infrastructure. Grant Greenspan represented The Kaufman Organization in house, and Martin Horner of Jones Lang LaSalle represented Apple.