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We use the Comfort Inn Chelsea when we go with our students, right near the Flat Iron Building and convenient for several subway lines.  The manager is a gem, the staff are helpful, the room rate includes a reasonable breakfast and the rooms have a comfy bed.  It's not fancy and a few rooms are a little tired, but our students seem very happy.  This year, I got a room with a full, front on view of the Empire State Building (front of the hotel, corner room, high floor - ask on arrival).  Winter rates are showing at $135 per room, summer/autumn is higher but still reasonable value.  

On a separate note, even if the rates look great, avoid the Hotel Penn in Midtown at all costs.  Cockroaches in the light fittings, mouldy bathrooms and surly staff.  It's had its day!