[British chick]

It looks like NYC to me. The picure is taken from the other side of the East River, probably about opposite the U.N building looking towards the lower part of Manhattan from the East. The bridge is the Brooklyn Bridge and you can see the waterfront buildings of Brooklyn to the left of the picture.

[Donna Lee Nardo]

You are right; it is NYC lower Manhattan and the Brooklyn Bridge from a vantage point on the east side of the East River (probably Brooklyn Heights).

Here is another view: