STATE OF NEW YORK
                     DIVISION OF HOUSING AND COMMUNITY RENEWAL
                           OFFICE OF RENT ADMINISTRATION
                                    GERTZ PLAZA
                              92-31 UNION HALL STREET
                              JAMAICA, NEW YORK 11433

     ------------------------------------X 
     IN THE MATTER OF THE ADMINISTRATIVE :  ADMINISTRATIVE REVIEW
     APPEAL OF                              DOCKET NO.: BC 410350-RO
                                         :  
                                            DRO DOCKET NO.: ZL 005240-R
       ARWIN 74TH STREET CO.,
                           PETITIONER    : 
     ------------------------------------X                             


       ORDER AND OPINION GRANTING PETITION FOR ADMINISTRATIVE REVIEW IN PART


     On March 18, 1987 the abovenamed petitioner owner  filed  a  Petition  for
     Administrative Review against an order of  the  Rent  Administrator  Gertz
     Plaza 92-31 Union Hall Street, Jamaica, New York  issued  March  9,  1987.
     The order concerned housing accommodations known as Apartment 21-K located 
     at 300 East 75th Street New  York,  New  York  10021.   The  Administrator
     determined that the tenant had been overcharged.

     The tenant commenced this proceeding by filing a rent overcharge complaint 
     on September 23, 1985.  The building in question was  subject  to  Section
     421-a of the Real Property Tax  Law.   The  owner  was  permitted  9  rent
     increases of 2.2% of the initial rent ($1,050 per month).  The rent as  of
     April 1, 1984 was deemed to be $1,720.00.  A total overcharge  of  $554.10
     was calculated including interest and excess security.

     In its petition the owner makes two arguments.  First, it claims that  the
     Administrator failed to take into account certain adjustments and  credits
     in the rent.  Second, it claims  certain  errors  in  computation  of  the
     overcharge and questions the Administrator's figure of  $2,041.28  as  the
     rent  charged  for  the  period  may  1,  1986  to  July  31,  1986.   The
     Commissioner has carefully considered the evidence  in  the  record.   The
     petition is granted in part.

     As to petitioners contention that the rent was adjusted and  credits  were
     issued, the tenant disputed that assertion and petitioner has  offered  no
     other proof.   The  Commissioner  has  reduced  the  overcharge  based  on
     calculation errors.  Petitioner has proven that the May 1,  1986  to  July
     31, 1986 rent was $2,018.18.  Attached hereto is a rent calculation  chart
     which sets forth the proper calculations.

     If the current owner has already complied with  the  Rent  Administrator's
     order.

     THEREFORE, in accordance with the Rent Stabilization Law and Code, it is











          DOCKET NUMBER:BC 410350-RO
     ORDERED, that this petition be, and hereby is, granted in  part  and  that
     the Rent Administrator be, and hereby is, modified in accordance with this 
     order and opinion.

     ISSUED:



                                                                   
                                            ELLIOT SANDER
                                          Deputy Commissioner