First United Building
| First United Building | |
|---|---|
Facade of First United Building (right) | |
| Alternative names | Perez-Samanillo Building |
| General information | |
| Status | Completed |
| Type | Commercial |
| Architectural style | Art deco |
| Location | 413 Escolta Street, Binondo, Manila, Philippines |
| Coordinates | 14°35′55″N 120°58′46″E / 14.5987°N 120.9794°E |
| Completed | 1928 |
| Owner | Sylianteng family United Coconut Planters Bank Tanco family |
| Design and construction | |
| Architect | Andres P. Luna, FPIA |
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The First United Building, formerly known and still commonly referred to as Perez-Samanillo Building, is an Art Deco building on Escolta Street in Binondo, Manila, Philippines. It was designed by Andrés P. Luna, the son of renowned painter Juan N. Luna, and was the tallest building in Manila when it was completed in 1928.