32 Avenue of the Americas is a 27-story, 549-foot-tall (167 m) telecommunications building in the Tribeca neighborhood of Manhattan in New York City. Completed in 1932, it was one of several Art Deco-style telecommunications buildings designed by Ralph Thomas Walker of Voorhees, Gmelin and Walker in the early 20th century. 32 Avenue of the Americas spans the entire block bounded by Walker Street, Lispenard Street, Church Street, and Avenue of the Americas.