Question: 101 Park Avenue and 55 Water Street, are located in which state?

Context paragraphs:
Tinley Park station: Tinley Park Station (also known as Tinley Park-Oak Park Avenue Station) is an elaborate commuter railroad station along Metra's Rock Island District line in Tinley Park, Illinois.  The station is officially located at 6700 South Street between Oak Park Avenue and 66th Court, however parking is also available on the opposite side of the station along North Street between Oak Park Avenue and 67th Avenue, as well as the center of the block of Oak Park Avenue, 173rd Street, 67th Court and 172nd Street.  Another parking area exists along South Street opposite the main parking lot at the station.  The station itself is lies 23.5 mi away from LaSalle Street, the northern terminus of the line.

655 Park Avenue: 655 Park Avenue is a Georgian-style co-op residential building on Manhattan's Upper East Side, located on Park Avenue between 67th Street and 68th Street, adjacent to the Park Avenue Armory.  It was developed in 1924 by Dwight P. Robinson & Company.  The building at 655 Park Avenue was designed by architects James Edwin Ruthven Carpenter, Jr., often referred to by the initials "J.E.R. Carpenter", and Mott B. Schmidt.  Carpenter is considered the leading architect for luxury residential high-rise buildings in New York City in the early 1900s, while Schmidt is known for his buildings in the American Georgian Classical style, including Sutton Place and houses for New York City's society figures and business elite.

Standard &amp; Poor's: 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.

Church of St. Ignatius Loyola (New York City): The Church of St. Ignatius of Loyola is a Roman Catholic parish church located on the Upper East Side of Manhattan, New York City, administered by the Society of Jesus (Jesuits).  The parish is under the authority of the Archdiocese of New York, and was established in 1851 as St. Lawrence O'Toole's Church.  In 1898, permission to change the patron saint of the parish from St. Lawrence O’Toole to St. Ignatius of Loyola was granted by Rome.  The address is 980 Park Avenue, New York City, New York 10028.  The church on the southwest corner of Park Avenue and 84th Street is part of a Jesuit complex on the block that includes Wallace Hall, the parish hall, beneath the church, the rectory at the midblock location on Park Avenue, the grade school of St. Ignatius's School on the north midblock location of 84th Street behind the church and the high school of Loyola School (also 980 Park Avenue) at the northwest corner of Park Avenue and 83rd Street.  In addition, another Jesuit high school, Regis High School (55 E 84th Street), occupies the midblock location on the north side of 84th Street.  The church was added to the National Register of Historic Places on July 24, 1980.

101 Park Avenue: 101 Park Avenue is a 629 ft tall skyscraper in New York City, New York.  It was completed in 1979 to 1982 and has 49 floors.  Eli Attia Architects designed the building, which is the 64th tallest in New York.

EmblemHealth: 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.

Deering Oaks: Deering Oaks is a 55 acre public park in Portland, Maine, which has a baseball diamond, tennis courts, a playground, and a pond.  It is located west of downtown Portland and is bordered by Deering Avenue on the west, Forest Avenue on the east, Park Avenue to the south and Interstate 295 to the north.  State Street bisects the park.  Access is from State Street, Deering Avenue, or Park Avenue.  The Portland Farmers Market is located on the Park Avenue side of the park.  The park is listed on the National Register of Historic Places.

55 Water Street: 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.

Park Avenue Tunnel (roadway): The Park Avenue Tunnel, also called the Murray Hill Tunnel, is a 1600 ft tunnel that passes under seven blocks of Park Avenue in Murray Hill, in the New York City borough of Manhattan.  Traffic currently goes northbound from 33rd Street toward the Park Avenue Viaduct.  The tunnel is under the jurisdiction of the New York City Department of Transportation, and carries one lane of northbound car traffic from East 33rd Street to East 40th Street; from 40th Street north, traffic must follow the Park Avenue Viaduct around Grand Central Terminal to 46th Street.  The vertical clearance is 8 ft .

Glenville, Cleveland: Glenville is a neighborhood on the east side of Cleveland, Ohio.  The neighborhood has an irregular border.  It begins in the northeast at Eddy Road, and follows Hazeldell Road, E. 110th Street, and Lakeview Road south to E. 114th Street.  It follows E. 114th Street South to Superior Avenue, where the border moves east to E. 125th Street.  It follows E. 125th Street south to Hower Avenue, and then cuts across residential blocks in a due-south line to Wade Park Avenue.  It roughly follows Wade Park Avenue west to E. 105th Street, then E. 105th Street north to Superior Avenue.  It follows Superior Avenue west to E. 98th Street.  The border follows Parkgate Avenue west, cuts across Rockefeller Park to Crumb Avenue, and then follows Crumb Avenue, E. 79th Street, and St. Clair Avenue to E. 72nd Street.  After following E. 72nd Street north to the Lake Erie shore, it follows the shore to encompass the Cleveland Lakefront Nature Preserve before moving due south inland to the Cleveland Memorial Shoreway.  The border then follows the Shoreway to Eddy Road.

Supporting paragraphs: 101 Park Avenue 55 Water Street
Answer: New York