55 Water Street is a 687-foot-tall (209 m) skyscraper on the East River in the Financial District of Lower Manhattan, New York City, United States. The 53-story, 3.5-million-square-foot (325,000 m2) structure was completed in 1972. Designed by Emery Roth and Sons, the building was developed by the Uris brothers. At the time of completion, it was the world's largest privately owned office building by floor area. 55 Water Street is built on a superblock bounded by Coenties Slip to the southwest, Water Street to the northwest, Old Slip to the northeast, and South Street and FDR Drive to the southeast. It is owned by the pension fund Retirement Systems of Alabama (RSA).

The MetLife Building is a skyscraper at Park Avenue and 45th Street, north of Grand Central Terminal, in the Midtown Manhattan neighborhood of New York City. Designed in the International style by Richard Roth, Walter Gropius, and Pietro Belluschi and completed in 1962, the MetLife Building is 808 feet (246 m) tall with 59 stories. It was advertised as the world's largest commercial office space by square footage at its opening, with 2.4 million square feet (220,000 m2) of usable office space. As of November 2022, the MetLife Building remains one of the 100 tallest buildings in the United States.