For more than 20 years, the 25-story office tower at 55 Second Street in San Francisco has been known as the KPMG building for the global accounting firm that acquired the naming rights along with its original lease as an anchor tenant.

KPMG's current lease covers eight floors and at 125K SF is nearly a third of the space in the 380K SF tower. It will expire at the end of this year and is being marketed as available for leasing on a direct basis, according to CoStar data and a new listing obtained by the San Francisco Chronicle.

KPMG eliminated 2,700 U.S. jobs in two rounds of layoffs last year as it adjusted to hybrid work patterns. According to the newspaper report, the company was shopping for 75K SF.