Pennsylvania Plaza is the office, entertainment and hotel complex occupying and near the site of Pennsylvania Station, between 31st and 34th Streets and Seventh and Eighth Avenues in New York.It includes the current Madison Square Garden and its Theater, opened in 1968; the current below-ground Pennsylvania Station; and the One Pennsylvania Plaza and Two Pennsylvania Plaza office buildings. Other buildings around the complex use the Pennsylvania Plaza name as an alternate address, such as the 5 Penn Plaza office building on Eighth Avenue, to the northwest; the Pennsylvania Building at 225 West 34th Street, north of the station; and the Hotel Pennsylvania at 401 Seventh Avenue, east of the station. The numbering of the Penn Plaza addresses around the area does not follow a consistent pattern.