text: Within 28 Liberty Street's immediate surroundings are the Federal Reserve Bank of New York Building to the north; the Chamber of Commerce Building and Liberty Tower to the northwest; 140 Broadway to the west; and the Equitable Building to the southwest. The public plaza faces Federal Hall National Memorial to the southwest and 40 Wall Street to the south. The building's concourse has a direct entrance to the Wall Street station () of the New York City Subway. There are also connections to Wall Street () and to Broad Street () via passageways underground.
  Previous uses
  The block was formerly two smaller city blocks, separated by Cedar Street, which ran west to east. The Middle Collegiate Church was built on the northern portion of the lot in 1731. Later becoming the city's main Post Office in the mid-19th century, the church building was torn down in 1882. The building site then served as the headquarters of the Mutual Life Insurance Company of New York starting in 1884. The firm of Graham, Anderson, Probst & White designed a 38-story building for Mutual Life at 18 Pine Street, which was completed in 1928. The insurance company moved to Broadway in 1950. Mutual Life had expanded into several annexes on Liberty and Cedar Streets, as well as rented space in two buildings on Cedar Street.