The Mercy Seat is a 2002 play by Neil Labute that was among the first major theatrical responses to the September 11, 2001 attacks.
Set on September 12, it 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 the family believes that he was killed in the tower's collapse, Ben contemplates using the tragedy to run away and start a new life with his lover.