Let`s analyze the given information and draw a diagram to understand the seating arrangement:

```

1 2 3

1 M N O

2 P Q R

```

From the given information, we can infer the following:

- Q is not at the end of any row, so Q must be sitting in the middle of row 2.

```

1 2 3

1 M N O

2 Q

```

- P is second to the left of R. So, R must be at either end of row 2 and P must be in the middle of row 2.

```

1 2 3

1 M N O

2 P R

```

- O is the neighbor of Q and is sitting diagonally opposite to P. So, O must be sitting in row 1 and diagonally opposite to P, which means O must be sitting in the right corner of row 1. N is the neighbor of R, so N must be sitting next to R in row 2.

```

1 2 3

1 M N O

2 P R

```

From the above diagram, we can see that N is facing O.

Therefore, the answer is O.