The debate and discussion on converting empty offices and hotels to housing is national in scope. Though the hotel industry has seen a recent spike in occupancy and tourism, especially in major urban cities, most economists say that the "hybrid" work force will remain in place for the foreseeable future and office footprints will be reduced. It is estimated that the United States needs to build 4.3 million multifamily units by 2035 to accommodate the growing population. Furthermore, the National Low Income Housing Coalition says there is a current need for 6.8 million units for families in need. So if there is vacancy, especially in the office market and an obvious need for housing on all levels, why isn't this happening? Aren't conversions the simple answer to a straightforward question?