McGraw-Hill Federal Credit Union is headquartered in East Windsor, NJ at 120 Windsor Center Drive.
 It has branch offices in New York City at 2 Penn Plaza, 55 Water Street, and 28 W. 44th St. (between 5th & 6th Ave.).
 The credit union's assets currently exceed $353 million as it serves the financial needs of over 20,000 members throughout the world and nearly 200 participating organizations domestically.
EmblemHealth is one of the United States' largest nonprofit health plans.
 It is headquartered at 55 Water Street in Lower Manhattan, New York City.
 It is a $10 billion company with 3.1 million members.
56 Pine Street – originally known as the Wallace Building after its developer, James Wallace – at 56-58 Pine Street between Pearl and William Streets in the Financial District of Manhattan, New York City, was built in 1893-94 and was designed by Oscar Wirz in the Romanesque Revival style.
The Pine Street Railway was a rail line in Jacksonville, Florida.
 It was built in the early 1880s by B. Upton and ran up Pine Street (now Main Street) to 8th Street.
 When the name of the street was changed to Main Street, the railroad followed suit and changed its name to "Main Street Railway".
 Its tracks were originally , but when the Plant System took control of the line, it began to convert its tracks to broad gauge in order to conform with the other Jacksonville Street Railways using that same gauge.
 The track gauge conversion process was completed in 1901.
South Water Street Historic District is a national historic district located at Martinsburg, Berkeley County, West Virginia.
 It encompasses 30 contributing buildings and one contributing site, related to residential, commercial, and economic development along the Tuscarora Creek.
 Notable buildings include: the Edison Electric Illumination Company of Martinsburg building; dwellings along South Water Street at 104-106, 108, 119, 120, 200, 202, 208, 216, and 308; rowhouses at 222, 224, and 226; the O'Hara-Martin House (c. 1795); the Alburtis House; the South Water Street Stone House (bef.
 1779); the Martinsburg Steam Laundry Company building; and Martinsburg Gas Company Complex (c. 1872-1905).
 Also located in the district is the separately listed General Adam Stephen House (c. 1772-1798).
70 Pine Street – formerly known as the American International Building, 60 Wall Tower and originally as the Cities Service Building – is a 67-story, 952-foot (290 m) office building located at the corner of Pearl Street and running to Cedar Street in the Financial District of Manhattan, New York City.
 It was built in 1931-32 by the Cities Service Company for the oil and gas baron Henry Latham Doherty, and was designed by the firms of Clinton & Russell and Holton & George in the Art Deco style.
55 Water Street is a 687 ft skyscraper in the Financial District of Lower Manhattan, New York City, on the East River.
 The 53-story, 3.5 e6sqft structure was completed in 1972.
 Emery Roth & Sons designed the building, which is tied with 277 Park Avenue as the 40th-tallest building in New York City.
 When it was completed it was the largest office building in the world, and is still the largest in New York by floor area.
 In an arrangement with the Office of Lower Manhattan Development, it was built on a superblock created from four adjoining city blocks, suppressing the western part of Front Street.
Max J. Anderson House is at 523 Pine Street, part of the Kingman, Arizona Historical District Kingman, Arizona.
 It was built in 1927.
 The house is of the late 19th and 20th Century Revivals styles.
 It was built with native stone and it is one of six of these of homes.
 This home may have been built for Mary E. Cohenour.
 This home is next to house at 527 Pine Street, most likely both homes were built by the same contractor.
Standard & Poor's Financial Services LLC (S&P) is an American financial services company.
 It is a division of S&P Global that publishes financial research and analysis on stocks, bonds and commodities.
 S&P is known for its stock market indices such as the U.S.-based S&P 500, the Canadian S&P/TSX, and the Australian S&P/ASX 200.
 S&P is considered one of the Big Three credit-rating agencies, which also include Moody's Investors Service and Fitch Ratings.
 Its head office is located on 55 Water Street in Lower Manhattan, New York City.
Convention Place is a bus station that is part of the Downtown Seattle Transit Tunnel in Seattle, Washington.
 The station is located below-grade and occupies one city block bordered by Pine Street, 9th Avenue, Olive Way, and Boren Avenue.
 It is the northernmost station in the Downtown Seattle Transit Tunnel and located next to the north portal of the tunnel.
 It is served by King County Metro and Sound Transit buses, but unlike the other Downtown Seattle Transit Tunnel stations, it is not served by Sound Transit's Link light rail system.
 Uniquely among tunnel stations, there are five side platforms (instead of the normal two) situated under street level, all accessed from a street level plaza located at the intersection of Pine Street and 9th Avenue.

Question: Which is taller 70 Pine Street or 55 Water Street
Answer: 70 Pine Street