Good Location, but Noisy Rooms
This hotel is a mixture of pluses and minuses. On the plus side, the rooms are attractive and clean, and the prices are reasonable, at least by mid-town Manhattan standards. Another plus is the location: near both Times Square and the theater district, and also within easy walking distance of the “real” New York west of 8th Avenue. The hotel is within walking distance of Penn Station. 
On the minus side, the room air conditioner was very noisy and woke me up many times during the night. This alone, will keep me from coming back to this hotel. In addition, the rooms are very small, but about the same size as many other similarly-priced Manhattan hotels, and hotels we have visited in various European cities. The lobby is small and noisy. Some design changes could reduce the din. The “free” buffet breakfast was overcrowded one of the two mornings we were there, and seemed to have more people than were legally allowed according to the posted Occupancy sign. The hotel is also located on a very unattractive part of West 40th street, facing the fortress-like side wall of the Port Authority Bus Terminal. However, it is right next to three other hotels.