This song was originally written and recorded in 2011 by Mr. Garson for his Bowie Variations album but he has never performed it since then.
From Mike Garson's Facebook page:
"While the whole album was variations on David’s music, this one meant the most to me because I wrote it for him. It’s how I felt about David in musical terms. Though there’s no doubt I have more music for David coming, this is what I have to offer this morning. Please feel free to share this with others and respond with your memories, thoughts and feelings."
See more at Mike Garson's official website.