The May Company Building on Broadway in Downtown Los Angeles, a.k.a. Hamburgers/May Company Department Store and the May Department Store Building, currently named the California Broadway Trade Center, was the flagship store of the May Company California department store chain.
 It is a contributing property to the NRHP-listed Broadway Theater and Commercial District.
Kaufman-Straus was a local department store that operated in Louisville, Kentucky, from 1879 to 1969.
 In 1879, local retail clerk Henry Kaufman opened the first store on Jefferson between 7th and 8th.
 Four years later, Benjamin Straus entered into partnership with Kaufman.
 In 1887, the Kaufman-Straus store moved to South 4th Street in space leased from the Polytechnic Society of Kentucky.
 The new flagship store opened in 1903, at 533-49 South 4th Street, designed by local architect Mason Maury.
 In 1924, Kaufman-Straus was acquired by City Stores Company and the following year the flagship store underwent extensive renovations.
 City Stores rebranded the company as Kaufman's in 1960.
 It operated two stores in suburban Louisville at The Mall and Dixie Manor.
 In 1969, Kaufman's was acquired by L. S. Ayres, and the downtown Louisville store was subsequently closed in 1971.
 The flagship store was added to the National Register of Historic Places in 1983.
L. L. Berger was a high-end Department Store based in Buffalo, New York.
 The family owned store was started by Louis L. Berger in 1905, at 500 Main Street.
 The company grew through the next two decades and opened its flagship store at 514 Main Street on February 4, 1929.
 The first suburban branch opened in 1953, at Thruway Plaza (later Thruway Mall) in Cheektowaga, New York, followed in 1960, with a location at Sheridan Plaza, in Tonawanda (Town), New York.
 At the death of its founder in 1967, the L. L. Berger company was "compared in fashion retailing to Saks Fifth Avenue and Lord and Taylor in New York, I. Magnin in San Francisco, and Neiman Marcus in Dallas."
 Expansion continued with stores opening in 1969, at the Seneca Mall, in West Seneca, New York and 1970, at the Northtown Plaza in Amherst, New York.
 Additional stores opened in 1975, at the Lockport Mall, in Lockport, New York; in 1982 at the Transitown Plaza in Clarence, New York; in 1988 at the McKinley Mall, in Hamburg, New York; and in 1989 at the Walden Galleria in Cheektowaga, New York.
 A second Buffalo location opened at 510 Elmwood Avenue in the early 1980s.
 The company filed Chapter 11 bankruptcy in 1991.
 In the early 2000s the flagship store was renovated to be upscale apartments and commercial space.
J Ballantyne and Company Ltd, trading as Ballantynes is a Christchurch, New Zealand-based department store operator.
 Established in 1854, it is New Zealand's first department store.
 Ballantynes is also a member of the Intercontinental Group of Department Stores where by membership is limited to one member per country.
 As well as their flagship store in Christchurch Central City, the Cantabrian company operates stores in Timaru and at Christchurch International Airport.
 The company also operates Contemporary Lounge, a more youth-oriented fashion store, next to the Christchurch store.
The Meier & Frank Building is a fifteen-story, glazed terra cotta building located in downtown Portland, Oregon, across from the northeast corner of Pioneer Courthouse Square.
 The building is the former flagship store and headquarters building for the Meier & Frank department store chain, which was taken over by Macy's in 2006.
 In 2006–2007, the building's lower floors were remodeled into an updated Macy's department store, while the upper floors were renovated in 2008 into a luxury hotel known as The Nines.
 In 2016, Macy's announced that it planned to close the store in spring 2017, and the store closed in April 2017.
Hudson's, or The J.L. Hudson Company, was a retail department store chain based in Detroit, Michigan.
 Hudson's flagship store, on Woodward Avenue in Downtown Detroit (demolished October 24, 1998), was the tallest department store in the world in 1961, and, at one time, claimed to be the second-largest department store, after Macy's, in the United States, by square footage.
Shinsegae (Korean: 신세계, ) is a South Korean department store franchise, along with several other businesses, headquartered in Seoul, South Korea.
 The name Shinsegae literally means "New World" in Korean.
 Its flagship store in Centum City, Busan, is the world's largest department store, surpassing Macy's flagship Herald Square in New York City in 2009.
The Kohl's Corporation is an American department store retailing chain.
 The first Kohl's store was a corner grocery store opened in Milwaukee, Wisconsin in 1927 by Maxwell Kohl.
 The company's first department store opened in September 1962.
 British American Tobacco Company took a controlling interest in the company in 1972, and in 1979, the Kohl family left the management of the company.
 A group of investors purchased the company in 1986 from British-American Tobacco and took it public in 1992.
 Kohl's is the second-largest department store by retail sales in the United States.
Macy's Herald Square, originally known as the R. H. Macy and Company Store, is the flagship of Macy's department stores, located on Herald Square in Manhattan, New York City.
 The building's 2.2 million square feet (almost 205,000 square meters) makes it one of the world's largest department stores.
 s of 2016 , the store has stood at the site for 115 years.
Stewart's Department Store in Baltimore, Maryland, was a department store which took its name in 1901 when Louis Stewart acquired the building of Posner's Department Store on the northeast corner of Howard and Lexington Streets.
 The chain was a founding member of Associated Dry Goods or ADG.
 It opened its first suburban store in 1953.
 The downtown store was closed in 1978 and suburban stores were converted to ADG's Caldor discount chain in 1983.
 The flagship store was listed on the National Register of Historic Places in 1999.

Question: Hudson's was the second-largest department store by square footage to the company who has a flagship store where?
Answer: Manhattan, New York City