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In some good news for New York City commercial real estate, an overwhelming majority of survey participants have changed their outlook on the fate of Lower Manhattan real estate post-Hurricane Sandy. Of more than 100 executives surveyed by accounting firm Marks Paneth & Shron LLP, only 6 percent said they believe property values in Lower Manhattan will drop in 2014. Last year, nearly a third of the respondents forecast a drop in real estate prices for the area.