60 Hudson Street, formerly known as the Western Union Building, is a 24-story telecommunications building in the Tribeca neighborhood of Manhattan in New York City. Built in 1928–1930, it was one of several Art Deco-style buildings designed by Ralph Thomas Walker of Voorhees, Gmelin and Walker for telecommunications in the early 20th century. 60 Hudson Street spans the entire block between Hudson Street, Thomas Street, Worth Street, and West Broadway.

Ralph Thomas Walker FAIA was an American architect, president of the American Institute of Architects and partner of the firm McKenzie, Voorhees, Gmelin and its successor firms Voorhees, Gmelin & Walker, Voorhees, Walker, Foley & Smith; Voorhees, Walker, Smith & Smith; and Voorhees, Walker, Smith, Smith & Haines. Walker is best known for his designs for the Barclay–Vesey Building (1922–26) and 1 Wall Street (1928–31), but was also involved in numerous other Art Deco telecommunications buildings in the New York City area.