Analysis of Cities are they

Cities are a they

She gives us flowers,
She gives us land to play,
She provides beauty to gaze upon,
She gives us water ways,
So boats can glide upon.

He gives us buildings to the sky,
He gives us roads of tar,
He gives us statues to gaze upon,
He gives us transportation.

They gives us parks,
They gives us infrastructure,
They gives the ability to admire.

She needs he,
He needs her,
For they create our cities.