120 Wall Street is a skyscraper in the Financial District of Lower Manhattan in New York City. It was completed in 1930. The building is 399 ft (122 m) tall, has 34 floors, and is located on the easternmost portion of Wall Street, and also borders Pine Street and South Street. The architect was Ely Jacques Kahn of Buchman & Kahn.
The tower is tiered on three sides, forming the classic wedding-cake style outline emblematic of post-1916 Zoning Resolution New York skyscrapers. The setbacks recede in shallow formations from a large 16-story platform. Red-granite panels frame wide-paned commercial windows at street level as part of the five-story limestone base.
The building has 615,000 square feet (57,100 m2) of space[2] and occupies a 23,000-square-foot (2,100 m2) lot.