New York Judiciary Law §470 requires every attorney admitted to practice in New York to maintain an actual, physical office for the transaction of law business within the state. The requirement is not a technicality — it exists to ensure clients have a genuine point of contact with their attorney. But a growing number of New York attorneys list virtual mailboxes, coworking memberships, and shared desk arrangements as their "offices," creating the appearance of a real law practice where none exists. The Ethics Reporter has investigated multiple attorneys whose listed office addresses are confirmed virtual mailbox services, including the investigation of Ernestas Pravilionis and EPRA Legal, whose three New York "offices" all appear to be virtual services. This topic covers §470 violations, the New York Court of Appeals' interpretation of the physical office requirement, and how prospective clients can verify whether their attorney's office is real.