I have been in the same office for the past several years. It is right in Midtown Manhattan on 49th and Madison. I can see more than a dozen serious office buildings out of my window. Looking at those buildings I can see the recession and its impacts. In the past 12 months or so, I have watched as a number of companies – maybe 8 or 9 – have packed up and gone dark. I can see a lot of vacant space without having to get out of my chair. What has also been interesting is to watch when the lights go on in the morning and off in the evening. People are working harder. I can remember being in my office at 8:00 or 9:00 pm and seeing only a smattering of lights and only a handful of people still at their desks. Last night at about 8:30 as I was packing my bag I waved to the two people who occupy the office that faces my window. If a recession is solved by hard work, a recovery should not be too far away.