similar, except that its entrance has one arch rather than three. The Fenwick Street front and the Drury Lane front have 15 and 14 bays respectively. Sculpture All the sculpture on the exterior of the building is by Edmund C. Thompson. The keystones in the arches over the doorways and above some of the windows are carved with cherubs. Rather than all being identical, their designs are slightly varied. A frieze runs around the building just below the level of the top floor windows. On both the Water Street and the Brunswick Street fronts and incorporated in the frieze are crests, each of which is carved with a figure of Neptune kneeling in a scallop shell, and two reclining Tritons, reflecting the building's maritime connections. Interior A shopping arcade runs through the centre of the building, with offices on all floors. The entrances in Water Street and Brunswick Street lead into foyers. Each foyer has three painted and coffered saucer domes in the ceiling, supported by fluted Ionic columns in Travertine marble. There are doors to two lifts on each side. The shopping arcade has Travertine walls and floors, and a coffered barrel-vaulted ceiling with pendant lights. Along the sides of the arcade are shops with decorative bronze fronts. Elsewhere on the ground floor are larger areas originally occupied by the bank, the Post Office and the public hall. The upper floors contain offices, some of which have retained their original layout, while others have been altered. Public access to the arcade will be closed as part of the deal to move in 3,500 HMRC staff, with HMRC citing security reasons for the proposed decision. Appraisal India Buildings was designated as a Grade II listed building on 14 March 1975. Following a campaign by the Twentieth Century Society, its designation was raised to Grade II* on 5 November 2013. One of the reasons given for this elevation in status is its transatlantic influence, reflecting Liverpool's historic links with the United States, stating that it "emulates the most impressive early 20th-century commercial buildings of the US", particularly those in New York. Other reasons include its architectural interest, including influences from the Italian Renaissance and the American Beaux-Arts movement, and the eminence of its architects. Also noted are its planning interest, in that it follows the United States grid system of town planning, the high quality of its internal finishes, its degree