[3] The theatre burnt down again in 1873, and in 1875 it was sold to the Irish Postal Service which reopened the building as the GPO in 1877 following a redesign by James Higgins Owens.

[4] Many of the original elements were retained, including the red sandstone on upper floors visible today from the Oliver Plunkett Street side.

The re-purposing of the building was commemorated by a witty rhyme later noted by the Irish Examiner in 1930: The old theatre has been sold, Dick Burke ranks with betters, Tinsel now has turned to gold, And literature to 'letters'.

Changes included reclaiming for the use of the postmaster and his staff (until now located at the South Mall) of the space previously occupied by Bord Telecom telephonists who, in turn, were moved to the Churchfield exchange.

[20] In addition to its role as a post office, today the GPO is a recognisable meeting point in the busy Oliver Plunkett Street.

Passers-by will often hear the calls of The Echo seller who has his pitch there,[21] and in Christmas season an electrically lit figure of a Santa Claus, is put up by the city in the small square in front of the building.