The Equitable Life Assurance Building, also known as the Equitable Life Building, was the headquarters of the Equitable Life Assurance Society of the United States, at 120 Broadway in Manhattan, New York. Arthur Gilman and Edward H. Kendall designed the building, with George B. Post as a consulting engineer. The Equitable Life Building was made of brick, granite, and iron, and was originally built with seven above-ground stories and two basement levels, with a height of at least 130 feet (40 m). An expansion in 1885 brought the total height to 155 feet (47 m) and nine stories.