140 Broadway, New York, NY 10005, USA

PropertyShark reports a current tax assessor market value of $325,131,000 for the entire Class O4 office building and shows the most recent recorded sale at $28,050,000 on 11/01/2017 with an earlier sale at $15,792,259 in 2006; given the building’s approximately 1.14M gross square feet, prime Financial District Class A/B office location, and a tax-based market value modestly above that 2017 transaction, a current value range of roughly $27.5M–$33M with a midpoint near $30M is a reasonable order-of-magnitude estimate for the fee interest reflected by the last transaction, recognizing that complex ownership structures, ground leases, and capitalization-based investment valuations for trophy office towers in Lower Manhattan may diverge materially from assessor values and past sale prices.