South Street is a street in Lower Manhattan, New York City, located immediately adjacent to the East River. It runs from Whitehall Street near the southern tip of Manhattan to Jackson Street near the Williamsburg Bridge. An elevated portion of FDR Drive, known as the South Street Viaduct, runs along the entire length of the street.

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).