KPMG Building — Sale in San Francisco, CA

  • Price: Contact for price
  • Listing type: For sale
  • Asset type: Office
  • Location: San Francisco, CA 94105

Description

Built in 2002, 55 Second boasts an award-winning design by Heller Manus Architects and graces San Francisco’s skyline as one of the city’s most distinct high-rises. This striking building’s steel frame structure encased in granite and green-tinted glass with aluminum and limestone accents incorporates a solarium within an adjoining historic building at the lobby level. Located in the heart of the South Financial District, just one- half block from BART and MUNI, 55 Second soars over the Second Street corridor of restaurants, coffee shops, world-renowned hotels, and museums.

Market Context

This office in San Francisco, CA is listed for sale. It has been on the market for 197 days. Compare it against other office listings for sale in San Francisco, CA — view the full market.

As of Q1 2026, the San Francisco office market showed a 30.3% vacancy rate, average asking rents near $68.38/SF/yr, and cap rates around 6.6%. Source: multiple brokerage reports, Q1 2026.

Above-average vacancy gives buyers leverage and a wide set of comparables.

Office market FAQ

What is the typical cap rate for office in San Francisco?
About 6.6% as of Q1 2026, per multiple brokerage reports.
Is the San Francisco office market tightening or softening?
Vacancy is around 30.3% (Q1 2026).

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