First United Building

First United Building
Facade of First United Building (right)
Location in Manila
Location in Metro Manila
Location in Luzon
Location in the Philippines
Alternative namesPerez-Samanillo Building
General information
StatusCompleted
TypeCommercial
Architectural styleArt deco
Address413 Escolta Street
Town or cityBinondo, Manila
CountryPhilippines
Coordinates14°35′55″N 120°58′46″E / 14.5987°N 120.9794°E / 14.5987; 120.9794
Completed1928
OwnerSylianteng family
United Coconut Planters Bank
Tanco family
Design and construction
Architect(s)Andres P. Luna, FPIA

The First United Building, formerly known and still commonly referred to as Perez-Samanillo Building, is an Art Deco building on Escolta Street in Binondo, Manila, Philippines. It was designed by Andrés P. Luna, the son of renowned painter Juan Luna, and was the tallest building in Manila when it was completed in 1928.