Hidrock Realty has negotiated a 31,000 s/f office lease on behalf of Concept One Accessories at 119 West 40th St., according to Abraham Hidary, president of Hidrock. The lease is for ten years. Robert Kaplan represented Concept One. George Comfort & Sons, Inc. and LH Charney Associates represented Charney-FPG, the building's owner. The asking rent was in the low $50s per s/f.