The Ingalls Building, built in 1903 in Cincinnati, Ohio, is the world's first reinforced concrete skyscraper. The 16-story building was designed by the Cincinnati architectural firm Elzner & Anderson and was named for its primary financial investor, Melville E. Ingalls. The building was considered a daring engineering feat at the time, but its success contributed to the acceptance of concrete construction in high-rise buildings in the United States. It was converted to a hotel, the Courtyard by Marriott Cincinnati Downtown, in 2021.

Cincinnati is a city in and the county seat of Hamilton County, Ohio, United States. Settled in 1788, the city is located in the northern side of the confluence of the Licking and Ohio rivers, the latter of which marks the state line with Kentucky. The population of Cincinnati was 309,317 in 2020, making it the third-most populous city in Ohio after Columbus and Cleveland, and 65th in the United States. The city is the economic and cultural hub of the Cincinnati metropolitan area, Ohio's most populous metro area and the nation's 30th-largest with over 2.265 million residents.