The Banco Comercial was a multi-purpose office building located in the historic centre of Lima, Peru.

The building was topped by a tower with 10 extra floors, occupying a total area of 22,000 m2 and costing an approximate $60 million.

[1] The building's lower façade featured marble baseboards, wall coverings in glazed national ceramics and natural color anodized aluminum doors and windows.

[1] The first floor's wall that faced the Colmena avenue was decorated by a mural of Machu Picchu that measured 4 × 15 metres reproduced on canvas.

[3] The intent was to paint the protests in a negative light, and to link them to terrorist groups Shining Path and MRTA.

[7] For his role in the bombing and the deaths of the six security guards, Montesinos was put on trial and sentenced in 2009 to 10 years in prison.