MatlinPatterson Global Advisors, a private investment fund specializing in the bonds of distressed companies, leased the entire 22,871-square-foot 35th floor at 520 Madison Ave. The fund will be moving into its new space in January 2003. Best known as headquarters for Tishman Speyer Properties and its tenant roster, 520 Madison is 97% occupied. The 43-story tower is on the corner of Madison and East 54th Street in the Plaza district. Neil Goldmacher and Brian Goldman Newmark & Co. represented MatlinPatterson. Calvin Farley represented the building owner, Tishman Speyer.