One Liberty Plaza, formerly the U.S. Steel Building, is a skyscraper in Lower
Manhattan, in
New York City, at the location of the former
Singer Building (tallest structure ever dismantled) and the former
City Investing Building. One Liberty Plaza is currently owned and operated by
Brookfield Office Properties. The building is tall and has 54 floors. It was completed in 1973. At , each floor offers almost of office space, making it one of the largest office buildings in New York.