Question: The Alfred E. Smith Building is located across the street from the New York State Capitol and what private office building that is the thirteenth tallest structure in Albany?
Context: One Commerce Plaza, also known as the Twin Towers, is a private office building located on Washington Avenue in downtown Albany, New York.  At 20 floors and 252 feet (77 meters), it is the thirteenth tallest structure in Albany. The Louisiana State Capitol is the seat of government for the U.S. state of Louisiana and is located in downtown Baton Rouge.  The capitol houses the chambers for the Louisiana State Legislature, made up of the House of Representatives and the Senate, as well as the office of the Governor of Louisiana.  At 450 ft tall and with 34 stories, it is the tallest building in Baton Rouge, the seventh tallest building in Louisiana, and tallest capitol in the United States.  It is located on a 27 acre tract, which includes the capitol gardens.  The Louisiana State Capitol is often thought of as "Huey Long's monument" due to the influence of the former Governor and U.S. Senator in getting the capitol built.  It was listed on the National Register of Historic Places in 1978 and was designated a National Historic Landmark in 1982. This is a list of the tallest buildings in Madison, Wisconsin.  Lists vary due to completion status and "approximate" heights provided, so a list of all high-rise buildings showing floor counts and construction status is probably more useful.  The Wisconsin State Capitol is the tallest building in Madison.  The tallest building in Madison's central business district is the State Office Building.  In the mid- to late-2000s more high-rise buildings were constructed.  A height restriction on the Madison Isthmus protects views of the Wisconsin State Capitol.  The law restricts buildings to be no taller than the base of the pillars surrounding the dome (about 187 feet). Upstate New York, broadly defined as a region of the U.S. state of New York north of New York City and Westchester County, is home to several skyscrapers and high-rises.  The tallest building in New York State is the 104-story One World Trade Center, which was completed in 2014 and rises to 1776 ft in Lower Manhattan, New York City.  New York City, the largest city in the United States, is home to the vast majority of the skyscrapers in New York; outside the city, most of the state's skyscrapers are concentrated in Albany, Buffalo and Rochester.  The tallest building in Upstate New York is the 44-story Erastus Corning Tower, which rises 589 ft in Albany, the state's capital city.  Although the building is the tallest in the upstate region by a significant margin, it does not appear in the 100-tallest buildings in New York state when New York City skyscrapers are included in the ranking.  The second-tallest building in the upstate region is the 529 ft One HSBC Center, which also stands as the tallest building in the city of Buffalo. The New York State Museum is a research-backed institution in Albany, New York, United States.  It is located on Madison Avenue, attached to the south side of the Empire State Plaza, facing onto the plaza and towards the New York State Capitol.  The museum houses art, artifacts (prehistoric and historic), and ecofacts that reflect New York’s cultural, natural, and geological development.  Operated by the New York State Education Department's Office of Cultural Education, it is the nation's oldest and largest state museum.  Formerly located in the State Education Building, the museum now occupies the first four floors of the Cultural Education Center, a ten-story, 1500000 sqft building that also houses the New York State Archives and New York State Library. The Observatory Building, also known as the Van Ginkel Building, was a skyscraper located in downtown Des Moines, Iowa.  Standing at 197 ft and heralded as "the tallest office building between Chicago and San Francisco" when opened on April 1, 1896, it was also the first skyscraper in Iowa.  Although it was the tallest office building, the Observatory Building was not the tallest building in Des Moines, the Iowa State Capitol, completed in 1884, was 275 ft . The New York State Capitol, the seat of New York State government, is in Albany, the capital city of the U.S. state of New York.  The capitol building is part of the Empire State Plaza complex on State Street in Capitol Park.  Housing the New York State Legislature, the building was completed in 1899 at a cost of US$25 million (equivalent to $ million in 2016 ), making it the most expensive government building of its time.  It was listed on the National Register of Historic Places in 1971, then included as a contributing property when the Lafayette Park Historic District was listed in 1978.  The New York State Capitol was declared a National Historic Landmark in 1979. The city of Albany, in the U.S. state of New York is the site of 56 high-rises, 19 of which stand taller than 150 ft .  The tallest building in the city is the 44-story Erastus Corning Tower, which is 589 ft tall.  Completed in 1966, it is the tallest building in New York state outside New York City.  The second-tallest building is the Alfred E. Smith State Office Building, which stands 387 ft .  Four buildings tie for third-tallest in Albany at 310 ft , all of which belong to the Empire State Plaza. 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 at 388 feet (118 m) is Albany's second tallest structure (after the Erastus Corning Tower).  Completed in 1928, it houses offices of the New York State government.  Built originally with an observation deck on the 31st floor, the 350 ft open-air deck was closed in 1976 when the 589 ft 42nd floor enclosed Corning Tower Observation Deck was opened.  An extensive renovation of the building began in 2002.  This modernization, which cost at least $103 million, is now finished. 1001-1011 Jefferson Street is a 155 m Approved skyscraper in Wilmington, Delaware.  It will be Wilmington's first skyscraper above 500 ft .  Its site is located across the street from WSFS Bank Headquarters and is 2 minutes from I-95.  The tower will feature 35 stories of mixed-use space.  The skyscraper was originally proposed in 2013 and approved in late 2015.  The tower will connect to an existing nine-story parking garage and a 10-story vacant office building.  If this tower is built, it will become Wilmington and Delaware's new tallest building – surpassing the 104 m , 27-story River Tower at Christina Landing.  As of 2016, the tower's site appears to be getting prepared for construction and if this tower gets built, it is estimated to be completed somewhere around 2018–2020.  This will be the tallest structure in the state of Delaware.
Answer: One Commerce Plaza