Which building was completed first, 40 Wall Street or Manhattan Life Insurance Building?
40 Wall Street:  The structure was completed in 1930 after 11 months of construction. Manhattan Life Insurance Building: The Manhattan Life Insurance Building was a 348 ft tower at 64-66 Broadway in New York City completed in 1894 to the designs of the architects of Kimball & Thompson and slightly extended north in 1904 making its new address 64-70 Broadway.
Manhattan Life Insurance Building