In this second installment of Grant Morrison’s Seven Soldiers saga, the newly appointed Manhattan Guardian, Jake Jordan, finds himself entangled in a perilous underground adventure. After a confrontation with the rival subway pirate captains, NoBeard and AllBeard, Jake is thrust into a high-stakes race through the secretive Masonic tunnels beneath New York City. Their objective: to locate the mythical Foundation Stone of Manhattan, a radioactive artifact coveted by the malevolent Sheeda.

As the narrative unfolds, Jake's journey is fraught with challenges, including intense battles aboard speeding trains and encounters with enigmatic figures. The story delves into themes of heroism, redemption, and the complexities of urban mythology, all set against the backdrop of a city teeming with hidden dangers and ancient secrets.

This issue is part of the larger Seven Soldiers metaseries, where each character's story interweaves to form a grand narrative, despite the characters never directly interacting. The Manhattan Guardian miniseries, comprising four issues, offers a modern reimagining of the classic Guardian character, blending elements of pulp fiction, urban legend, and superhero tropes.