The Mercy Seat is a play by Neil LaBute that was among the first major theatrical responses to the September 11, 2001 attacks. Set on September 12, the play concerns Ben, a man who worked at the World Trade Center but was away from the office during the attack — with his mistress Abby, who is also his boss. Expecting that his family believes that he was killed in the towers' collapse, Ben contemplates using the tragedy to run away and start a new life with his lover.

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