The seller and the buyer were represented by Robert Smith, Michael Kane and Karen Scholte of CB Richard Ellis Inc.'s Newport Beach office. The selling price is being kept under wraps, but sources peg the closing price at $66 million.

The CB brokers cite the granite-clad exterior and marble-appointed atrium among the features that make the Bayview building one of the trophies of the county's office market. The building is positioned the junction of Jamboree Road, MacArthur Boulevard and State Route 73 Freeway in the Airport Area submarket, offering captivating views of Newport Back Bay, the airport and San Joaquin Hills.

Hewitt Associates is a global human resources consulting firm with 86 offices in 37 countries and a tenant in the 100 Bayview building, which sits among a number of class A office properties in the Newport Beach neighborhood. Hewitt is a 60-year-old firm that provides a broad scope of human resources-related outsourcing and consulting services, including specializations in such services for technology, health care and other industries.

The Muller Co. and Rockwood Capital have recently teamed together to acquire industrial and office properties. Muller is a real estate investment and development company, founded in 1979, by president Steve Muller. It has several satellite offices in Southern California, as well as the San Francisco area and Arizona. Rockwood is a privately-held real estate investment company that manages funds for individuals and institutions with offices in San Francisco and Greenwich, CT.