KPMG Building, Office skyscraper in Financial District, San Francisco, US
The KPMG Building is a 25-story, 100 m (330 ft) Class A office tower at 55 Second Street in San Francisco's Financial District, designed by Heller Manus and completed in 2002. Its mezzanine holds a public space with hardwood floors, skylights and leather chairs, which the San Francisco Chronicle likened to a private club.
The project was first proposed in 1989 and experienced delays during the economic downturn of the early 1990s before completion in 2002. Its finish marked a period of renewal in the Financial District following years of economic uncertainty.
The building's name comes from KPMG, whose San Francisco office held naming rights until its lease expired in September 2026, when the firm moved to 505 Howard St, Suite 800. On the mezzanine, 55 Second Street holds a public space that the San Francisco Chronicle likened to "a big room with hardwood floors, skylights and grand leather chairs, like a private club".
The public space sits on a mezzanine level inside 55 Second Street, reached from the Second Street entrance; it is a room with hardwood floors, skylights and leather chairs, open to passers-by rather than a private club. KPMG vacated the building when its lease expired in September 2026, so the name no longer marks the tenant.
The building's public space on the mezzanine level was described by the San Francisco Chronicle as "a big room with hardwood floors, skylights and grand leather chairs, like a private club". It is one of several privately owned public spaces in the district.
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