One Liberty Plaza, formerly the U.S. Steel Building, is a skyscraper in lower Manhattan, New York City, at the location of the former Singer Building. One Liberty Plaza is currently owned and operated by Brookfield Properties. The building is 743 feet high and 54 floors. It was built in 1973. At 2.2 million square feet ,each floor offers almost one acre of office space, making it one of the largest office buildings in New York. Its facade is black, consisting of a structural steel frame. The building was originally commissioned by U.S. Steel. It once housed the headquarters of Merrill Lynch. Currently, a variety of tenants occupy the space, from large law firms, such as Cleary Gottlieb Steen & Hamilton, to public and not-for-profit agencies like the Lower Manhattan Development Corporation and the World Trade Center Memorial Foundation. The building is bordered by Broadway, Cortlandt Street, Church Street and Liberty Plaza.As of 2006, it is the 188th tallest building in the world.