55 Water Street is a tall skyscraper in the Financial District of Lower Manhattan, New York City, on the East River. The 53 story, structure was completed in 1972. Emery Roth & Sons designed the building, which is tied with 277 Park Avenue as the 40th tallest building in New York City. When it was completed it was the largest office building in the world, and is still the largest in New York by floor area. In an arrangement with the Office of Lower Manhattan Development, it was built on a superblock created from four adjoining city blocks, suppressing the western part of Front Street.