Lotte New York Palace Hotel is a luxury hotel in the Midtown Manhattan neighborhood of New York City, at the corner of 50th Street and Madison Avenue. It was originally developed between 1977 and 1980 by Harry Helmsley. The hotel consists of a portion of the Villard Houses, built in the 1880s by McKim, Mead & White, which are New York City designated landmarks and listed on the National Register of Historic Places. It also includes a 51-story skyscraper designed by Emery Roth & Sons and completed in 1980.

Harry Brakmann Helmsley was an American real estate billionaire whose company, Helmsley-Spear, became one of the country's biggest property holders, owning the Empire State Building and many of New York's most prestigious hotels. His second marriage to Leona Roberts led to charges of false accounting and tax evasion as well as a celebrated trial, where Harry was judged too frail to plead, but Leona was fined and jailed.