One Liberty Plaza, formerly the U.S. Steel Building, is a skyscraper in lower Manhattan, New York City, at the location of the former Singer Building (tallest structure ever dismantled—third tallest ever demolished behind WTC 1 & 2). One Liberty Plaza is currently owned and operated by Brookfield Office Properties. The building is 743 ft (226 m) tall and has 54 floors. It was built in 1973. At 2,200,000 sq ft (200,000 m2), each floor offers almost 1 acre (0.40 ha) of office space, making it one of the largest office buildings in New York.

Its facade is black, consisting of a structural steel frame. The building was originally commissioned by U.S. Steel. It once housed the headquarters of Merrill Lynch. Currently, a variety of tenants occupy the space, from large law firms, such as Cleary Gottlieb Steen & Hamilton, to public and not-for-profit agencies like the Lower Manhattan Development Corporation and the World Trade Center Memorial Foundation.

The building is bordered by Broadway, Cortlandt Street, Church Street and Liberty Street. South of the building is Zucotti Park, formerly called Liberty Plaza Park.

One Liberty Plaza is a hub of Wall Street activity, housing the NASDAQ Stock Market Corporate Headquarters (3 floors), and RBC Capital Markets' trading floors. Major tenants are Goldman Sachs (8 floors), Gruntal & Co. (6 floors), The Bank of Nova Scotia (5 floors), the Lower Manhattan Development Corporation and securities law firm Cleary Gottlieb Steen & Hamilton (531 attorneys on 11 floors). It also houses the corporate headquarters of Empire Blue Cross Blue Shield, and insurance companies Zurich (North American HQ, 3 floors), FolksAmerica Reinsurance Co., Mutual of America, Swiss Re, Greig Fester, Generali, and Allianz and its subsidiaries Fireman's Fund and Interstate/Chicago.

<a href="http://en.wikipedia.org/wiki/One_Liberty_Plaza" rel="nofollow">en.wikipedia.org/wiki/One_Liberty_Plaza</a>