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... Side of Manhattan.

  Abel Smith is on the 30th floor of the Smith Tower.

  Smith Tower has a total of 57 floors, but the office building is large enough, only the 42 floors below.

  Floors above 43 floors have smaller office areas.

   Even the top 5 floors were used by Abel as his private residence.

  The headquarters of Abel’s companies with a relatively large number of employees are all below the 43rd floor.

  This is because the office buildings below ...

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