28 State Street is a modern skyscraper in the Government Center neighborhood of Boston, Massachusetts, United States. Built in 1969, it is Boston's 17th-tallest building, standing 500 feet (152 m) tall, and housing 40 floors. It has been known as the New England Merchants Bank Building and the Bank of New England Building. The building has a rectangular footprint which is then setback once near the top floor. The tower does not have a crown and in fact has a flattened roof.