This report documents the findings from the SPURA Matters community engagement process and is intended to be used as a tool for local stakeholders to use in advocacy efforts to redevelop the Seward Park Urban Renewal Area (SPURA) site, a city-owned lot on the Lower East Side of Manhattan that has been vacant for over 40 years. SPURA Matters was an initiative in 2008-2009 facilitated by several non-profit community organizations that wished to renew a community conversation about how the site could be developed in a way that benefits the surrounding neighborhood This report represents a strong consensus to do something with the site that could be beneficial to broad segments of the Lower East Side community.