New Yorkers are reeling from Governor Cuomo’s latest brainstorm. He proposes to convert vacant and partially occupied office buildings to rental apartments. He is clearly grasping at straws. The pandemic has severely impacted commercial real estate, particularly in New York City. The answer is not to recycle office space into residential. Relief to landlords should come in the form of tax abatements and concessions. King Andrew is throwing in the towel on commercial properties. The covid suffering has been aggravated by his arbitrary and capricious rule. Better to fix the problem instead of further upending the economy. The solution starts with you, Governor.