The second Los Angeles federal building in Los Angeles County, California, more formally the United States Post Office and Courthouse, was a government building in the United States was designed by James Knox Taylor ex officio and constructed between 1906 and 1910 on the block bounded by North Main, Spring, New High, and Temple Streets.

The second federal building was made of “red sandstone on a white granite base” and cost $500,000.

[2] The "impressive" post office was a marble-lined hall within the building.

[6] However, the population of Los Angeles grew rapidly in the early part of the 20th century, and a larger building was needed to serve the courts and federal agencies.

The second federal building was razed in 1937 by the Works Progress Administration[7] to clear the site for the Spring Street Courthouse.