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AJay
02-29-2016, 10:49 AM
According to The New York Sun, July 14, 1943, Timely Comics signed a lease to move into the Empire State Building.

New Tenants Listed
H. Hamilton Weber, rental manager of Empire State, Inc., reports leases of large space on the eighteenth floor of the Empire State Building to Scott & Williams, Inc., machinery dealers. Other new tenants include Mayer & Alex Oliver, hosiery; Joseph M. Fried land, hosiery; Guilford Hosiery Mills, Inc.; Virginia Maid Hosiery Mills, Inc.; Walter J. McChesney, hosiery; Hatch Full-Fashioned Hosiery Company, Edward Roskind, hosiery; Mack Manufacturing Corporation; Talon, Inc.; National Economic Council, Inc.; Henry W. Sharkey, C. P A.; Noah Bass & Co., C. P. A., and to Timely Comics, Inc., publishers.

Most sources said Timely Comics made the move in 1942. You can see the newspaper here (http://alphabettenthletter.blogspot.com/2016/02/comics-timely-comics-moved-to-empire.html).