Built in 1915, the Equitable Building (at 120 Broadway) replaced a prior edifice of the same name. Designed by architect Ernest R. Graham for the Equitable Life Insurance company, the building stood at over 40 stories tall and contained 1.2 million square feet of interior space (on a plot size of roughly 30,000 sq. ft.), causing much distress to its neighbors as it case a large, seven-acre shadow over the surrounding lands.

It was because of this building the New York City instituted the first zoning ordinance with respect to the heights of skyscrapers; in fact, it remained the city's largest office building (based on internal square footage) until the Empire State Building was constructed in 1931.

The building fills an entire city block, rising in two masses above the base and connected by a central wing for the building's whole height; from above it appears as a giant 'H'.

Still in use, quite a few companies (including the office New York State Attorney General) occupy this amazing building, most using the entrance to the Wall Street subway entrance located conveniently in the basement.