The KPMG Building is a 25-story, 100 m (330 ft) Class A office building located at 55 Second Street in the Financial District of San Francisco, California, designed by Heller Manus, and completed in 2002.

[5] When the building was first proposed by Jaymont Properties in 1989, the project was called One Second Street.

[6] The development was slowed by the early 1990s recession in the United States but was eventually approved in February 1998.

[8][9] In September 2004, Cousins/Myers sold the building to an affiliate of Hines Interests Limited Partnership for US$146.4 million.

[10] Like many other buildings in the area, 55 Second Street contains a public space, described by the San Francisco Chronicle as "a big room with hardwood floors, skylights and grand leather chairs, like a private club", which is located on a mezzanine level.