37 Wall Street is a luxury apartment building on Wall Street in the heart of the Financial District in Lower Manhattan, New York City. It was designed by Francis Kimball and constructed during 1906–07 for The Trust Company of America, which occupied the ground floor. The building, completed in 1907, stands at 25 floors, plus a penthouse level that includes apartments and a terrace. No longer offices, the building has been converted/restored by Costas Kondylis. It is now 373 rental apartments and a 7,700-square-foot (720 m2) commercial space for Tiffany & Co's return to Lower Manhattan. The amenities for its residents include a well-equipped gym, a lounge with pool tables and a screening room, as well as the roof-top terrace.