The 27-story, 1,300-room Milford Plaza Hotel was the largest hotel in New York City when it opened in 1928 as the Lincoln Hotel. It became the Reliance in 1933 and in 1957, the Hotel Manhattan. When new owners took over in 1981, they selected Milford Plaza because they did not want to change the huge neon "M" sign on the roof. This historic Manhattan hotel remains among the largest New York City hotels in the heart of the Theater District,[1] one block from NYC's Times Square. It famously used the song "Lullaby of Broadway" in television ads for many years. Under new ownership and management since November 2010, the rooms at The Milford are all renovated with the public areas due to be completed by early 2013.
