This building was Polk's last major project before he died in 1924. He was hired by the UC Board of Regents to create an office building that could be leased out to players in the Financial District's top firms. Polk laid out a stack of high-ceilinged floors and then sheathed it in a net of glass, the individual windows bolted to vertical steel mullions that were attached to the concrete structure.
Years of weather damage took its toll on the building and by the turn of the millennium, it was time for a makeover. Floor by floor, every section of the wall above Sutter Street's shops was removed and then either repaired, rebuilt or replaced. The glass is all new, still clear but laminated to meet safety requirements.