23 Wall Street (also known as the J.P. Morgan Building) is a four-story office building in the Financial District of Manhattan in New York City, United States. Located at the southeast corner of Wall Street and Broad Street, it was designed by Trowbridge & Livingston in the neoclassical style and constructed from 1913 to 1914. It was originally the headquarters of J.P. Morgan & Co. Since the late 2000s, the building has remained unoccupied for long periods, although it has occasionally been used for events.
The building has a facade of ashlar masonry and pink Tennessee marble. The first floor consists of a piano nobile over a low basement; above are the second story, the main cornice, and two more stories. After its completion, the building became known as the headquarters of J.P. Morgan & Co.—the "House of Morgan"—although its exterior was never signed with the Morgan name. The banking room, which took up nearly the entire ground floor, included offices and was used for banking transactions. This space was designed with a domed, coffered ceiling and, later, a large crystal chandelier. Mechanical systems and vaults were in the basement, and executive offices were placed on the upper floors.