Is there a tunnel between Penn Station and 33rd street Subway station?

There is currently no direct tunnel connecting Penn Station and 33rd Street Subway station. Both stations, while in proximity, serve different purposes; Penn Station primarily serving intercity Amtrak and NJ Transit lines and 33rd Street primarily servicing the New York City Subway system. To transfer between the two stations, users have to exit to street level from Penn and walk a few blocks down Seventh Avenue to access the 33rd Street Subway station's entrance on the corner of Seventh Avenue and West 32nd Street.