Directed by talented director Kabir Khan, New York is a film revolving around friendship, set against the larger than life backdrop of New York City. Omar (Neil) has come to America for the first time and has befriended Sam (John) and Maya (Katrina Kaif). The three friends are leading a carefree life in New York when suddenly a catastrophic incident brings an ugly twist and turns their lives upside down. Their identities have now become their own nemesis and they have no escape but to face some harsh realities in a country, they've always loved and adored.