The space is located at 30 South 17th St. in Center CityPhiladelphia. The building has a total of 600,000 sf. Fred Smithand Kevin McNeil of Cushman & Wakefield's office here, whichserves as the company's North America headquarters, joined GilPierce and Roger McManimon of C&W's Pennsylvania regionaloffice represented PwC in the deal. Dean Geis of Geis Realtyrepresented the owner, 17 Ludlow Property LLC of Los Angeles.

PwC, formed in July 1998 by the merger of Coopers & LybrandInternational and Price Waterhouse, is headquartered at 1301 Avenueof the Americas here in Manhattan in the office of thechairman--Nicholas G. Moore. The company's accountant software isPowerTax, currently solely listed as available in Australia, theUnited Kingdom and New Zealand on its web site.

PowerTax features tax forms, acceptable to the Revenueauthorities in the above listed countries, and does computations,updating tax returns and eliminating the need for manual filing.The company's site promises the software will save companies timeand money, as well as reduce risks involved in filing. PwC uses itsown software in its offices.