A major selling point for the Empire State Building, said tenants, is its convenient access to central transit hubs in the city.
"We strive to ensure that our offices are conveniently located for our employees, so that commutes are not unnecessarily difficult," said Decembrele. "The Empire State Building's midtown Manhattan location makes it easily accessible to most subways, Grand Central Station and Penn Station."
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The commute convenience factor doesn't just resonate with multibillion dollar firms like LinkedIn, but also with nonprofits including the Boy Scouts of America's Greater New York Council, which maintains an office of about 50 employees in the building.
"We serve every community in New York City, and the Empire State Building is in a central location that allows us to do that, with mass transit nearby," said Joseph Schiltz, the council's spokesman.
Other noteworthy tenants include the FDIC, beauty products maker Coty, and China's People's Daily newspaper.
While rent represented more than half of the building's $197.4 million in revenue in 2010, according to the Trust's S-11 filing, revenue from the skyscraper's observatory, which saw more than 4 million visitors that year, accounted for about 40 percent. Proceeds from TV and radio broadcasting operations represented about 8 percent.
—By CNBC's Adam Molon. Follow him on Twitter @CNBCMolon.