The Alfred E. Smith Building, known officially as the Alfred E. Smith State Office Building and sometimes called simply the Smith Building, is a structure located in downtown Albany, New York across the street from the New York State Capitol and One Commerce Plaza. The building's namesake, Alfred Emmanuel Smith, was a four-term governor of New York and the Democratic Party's nomination for the 1928 presidential election. The Art Deco skyscraper has 34 stories and as of December 2024, is Albany's second tallest structure at 388 feet. Completed in 1930, it houses offices of the New York State government.