The effort to jumpstart the search for sublet tenants falls to Cushman & Wakefield, which has just picked up an exclusive leasing assignment that had been in the hands of another firm until now. On behalf of AICPA, David Stifelman and James Postell of C&W's East Rutherford, NJ office are heading the assignment. Mack-Cali Realty Corp. of Edison, NJ owns the building, which is part of a six-building, 3.6 million-sf waterfront office complex.

"Harborside is recognized among the Hudson waterfront's most desirable corporate addresses," Stifelman says. "Class A leasing activity on the waterfront was robust through 2007, including a large number of Manhattan-to-New Jersey relocations prompted by historically high rental rates and a tight inventory in New York City.

"The AICPA space provides a terrific opportunity for a large user or multiple users to take advantage of the lower cost of doing business." The offering can be divided to 40,000 sf, according to Stifelman. It includes space on the building's lower three floors, with the first-floor space able to accommodate light industrial usage with a private loading dock and freight elevator. Other features include a 4,000-sf data center and cafeterias.