Pennell captured the spirit of New York City in a series of etchings including this work. The artist noted that:
New York rises a vision, a mirage of the lower bay…on one side the Goddess greets you, with the city beyond…To the right, filmy, delicate and lace-like by day are the bridges, by night a pattern of stars that Hiroshige never knew…The Unbelievable City…the city that inspires me—that I love.