140 New Montgomery

140 New Montgomery Street is a 26-floor Art Deco mixed-use office tower located in San Francisco's South of Market district, close to the St. Regis Museum Tower and the San Francisco Museum of Modern Art. Constructed in 1925 as a modern headquarters for The Pacific Telephone & Telegraph Co., it was originally known as The Pacific Telephone & Telegraph Company Building or simply the Telephone Building, and, after 1984, as The Pacific Bell Building or The PacBell Building.

When it opened on May 30, 1925, The Pacific Telephone Building was San Francisco's first significant skyscraper development, and was the tallest building in San Francisco, until the Russ Building matched its height in 1927 at the time of its completion. The building was the first high-rise south of Market Street, and along with the Russ Building, remained the city's tallest until it was overtaken by 650 California Street in 1964. It was the first high rise located on the west coast to be occupied solely by a single tenant.

AT&T sold the building in 2007. As of 2013, Internet company Yelp was the main tenant. Yelp moved out in 2021 following a rise in remote work during the COVID-19 pandemic.

The building was designed to consolidate numerous smaller buildings and outdated offices into a modern headquarters for The Pacific Telephone & Telegraph Co., and as a result, was designated as the Pacific Telephone & Telegraph Co. Coast Division Offices by the company, though referred to colloquially as The Telephone Building.

The building's architecture was influenced by Eliel Saarinen's Tribune Tower design, in particular regarding the setbacks on the higher floors.

In reference to the Bell System, of which The Pacific Telephone & Telegraph Co. was a member of at the time of construction, the façade featured bell motifs in many locations, most notably surrounding the arch over the main entrance doors on New Montgomery Street. The decorations near the base and in the lobby also include references to the candlestick telephone and the pneumatic tube, some of the most modern communication technologies in use at the time. After the breakup of the Bell System (AT&T) in 1984, and the formation the Regional Bell Operating Companies, also known as the Baby Bells, Pacific Telephone changed its name to Pacific Bell.

Statues of eight eagles (each 13 feet (4.0 m) in height) perch atop the tower's crown. The building has an L—shaped floor plan, and the architecture decoratively incorporates spotlights to show the exterior's terra cotta ornamentation day and night. The lobby is decorated with images of plants, clouds, unicorns, and phoenixes and has a plaster ceiling inspired by Chinese brocade.

In 1929, Sir Winston Churchill visited the building and made his first transatlantic telephone call, phoning his London home.