Daily News from New York, New York • 30

DOW JONES ASDAQ 500 74.89 23.70 8.91 9,054.89 1,627.67 984.84 Madison tower to lure new tenants The gleaming new office tower at Madison Avenue and E. 42 nd Street might get some tenants after all. Ann Tighe of CB Richard Ellis to find a new headquarters. In addition to 300 Madison, PwC is said to be looking at 1540 Broadway. It needs as much as 750,000 square feet.

iciKiWAiTom auu ji III lmC AX I If TEtEtfttiCN AKtisaiiiriitS Jy If I approve of I Vj I i Camolxtatian and AfftlubarK I 1 a number of sites addresses under said PwC spokesman Steve Sllber. 1 ll- jfX Sm L. Celebs advocate combining film and TV unions. Gilbert (center), and singer and actress Roberta Flack (4th from right) support merging their unions. MDyuOTGil tares four Sflffi-RFflliSfl innieirMeir Accounting giant Pricewater-houseCoopers and cosmetics powerhouse Estee Lauder are each in talks to make 300 Madison Ave.

its headquarters, real estate executives said. A lease by either company, if completed, would be a boost for the Canadian Imperial Bank of Commerce THE REAL THING and Brook-field Properties, which both have empty space in the almost-finished, 35-story tower. Brookfield is building 300 Madison for CIBC, and completion is set for September. CIBC had planned to occupy most of it, but after selling off units and deciding to spread its business, it elected to sublet more than half of the space it had leased. In all, some 700,000 square feet is available at 300 Madison, adding to the growing number of office vacancies in premium buildings.

PricewaterhouseCoopers occupies 1301 Sixth 1177 Sixth Ave. and other locations. But the firm wants to consolidate its 2,500 New York employees under one roof. Now it's trying to find tenants to take these offices off its hands. PwC has hired Neil Goldmach-er of Newmark to market the space.

The New York Mortgage Company just agreed to sublease 60,000 square feet at 1301, a source said. The firm has also hired Mary fir' i ANDREW SAVUUCH DAILY NEWS "I'm here in support of rank and file actors," said mega-earner Alec Baldwin. "Media consolidation will only spell more trouble down the road." Ballots were sent out earlier this week to 150,000 members of each union. The votes are due back by the end of the month. A merger could also potentially cut administrative costs and end battles over which union holds jurisdiction over matters relating to actors' contracts.

Not everyone agrees the marriage would work. A group of ac BRYAN SMITH Alec Baldwin (far right), Melissa tors mostly concentrated in Hollywood, including bigwigs like Elliott Gould, Charlton Heston and Ed Asner, are fighting the merger, claiming it would dilute their power. But actor Tony Roberts responded to the opponents, by comparing the two unions to two gas stations at an intersection. "It gives the studios a tremendous advantage to have us competing with each other," Roberts said. "The advantage goes to the producer." ed for 84 years on the New York Stock Exchange.

The company emerged from bankruptcy last month and has undertaken a massive review of the corporate and managerial problems that contributed to its failure. As part of its reorganization plan, the original stock was cancelled and new shares issued. Analysts have said the stock was a good bet, since the company despite nagging issues such as competition and overall slow retail sales had made strides to improve its financial condition. Judith Schoolman Estee Lauder, meanwhile, is mulling a departure from its headquarters in the General Motors building at 767 Fifth Ave. It has hired Gregory Tosko and Scott Gottlieb of InsigniaESG to find up to 400,000 square feet.

"Hopefully, over a relatively short period of time we'll be making some decisions," Tosko said. JUMPIN' JETS The New York Jets, who want to build a football stadium on Manhattan's far West Side, are already expanding. The Jets just leased an additional two floors at Macklowe Properties' 50 57th said Will-lam Macklowe. The space will house the Jets' marketing, development and executive offices. The deal gives the Jets three floors of the building, which once housed Prada's offices.

With all the stadium plans and models, the team needs room to spread out. BrokerAlan Bonett of Adams Co. represented the Jets. THREADS ON 34TH Forever 21, a clothing store for fashionable girls on tight budgets, is opening a new, three-level store in Herald Square, just across from its big competitor, The Los Angeles-based chain leased 25,000 square feet at 50 W. 34th at Sixth Avenue, according to its broker Robert Futterman.

"This is the crossroads of the universe in terms of retail, and we've been looking for over two years for a place on 34th Street," Futterman said. Forever 21 is engaged in a nationwide expansion and recently leased its first site in Manhattan, at Union Square. The company will also open a store on Fulton Street in Brooklyn. Ehermancdit.nydailyncws.com Kmart shares surge By PHYLUS FURMAN DAILY NEWS BUSINESS WRITER Forget about glitz and glamour. A group of Hollywood stars were all business yesterday.

They were stumping for a big union merger that would strengthen their hand in dealing with the ever more powerful media giants. Melissa Gilbert, Alec Baldwin, Ossie Davis, Ruby Dee, Jay Thomas, Tony Roberts, Griffin Dunne and Roberta Flack were just some of the performers assembled yesterday in midtown Manhattan to push for the marriage of the Screen Actors Guild and the American Federation of Television and Radio Artists. Dressed like regular working stiffs, the stars assembled yesterday implored their peers to sign on. Merging their unions is essential, they claimed, especially in light of rampant media consolidation that has concentrated power among a handful of media giants. Those media mammoths will get even more powerful, the actors claimed, following the recent FCC vote to lift limits on media ownership.

"We now have just six media giants," SAG president and former "Little House on the Prairie" star Melissa Gilbert told the Daily News. "We need the power to get the best wages for all actors." r.cr rV.r:r.. Kmart stock reappeared on the Nasdaq with a bang yesterday, rising 1 1 on its first day of trading. The stock, trading under the symbol "KMRT," rose $1.90 to $19.60. It had been as high as $20.10 around midday, up more than 13 from its close of $17.70 Monday in over-the-counter trading before it moved to the broader market yesterday.

Kmart filed for bankruptcy in January 2002 and its stock was delisted in December because it fell below $1 a share for 30 days. The discounter emerged from bankruptcy last month. Its stock had trad 300 Madison Avenue jf tit r. y.t.c 1 1 i.t.s.