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.