The building is the headquarters of EmblemHealth . HIP Health Plan of New York , which became a part of EmblemHealth , moved there with 2,000 employees in October 2004 . It was the largest corporate relocation in downtown Manhattan following the September 11 attacks . Standard & Poor 's , a corporate rating agency , FXCM , a forex broker and the Depository Trust & Clearing Corporation are also headquartered in the building . The New York City Department of Transportation also has offices in the building
September 11 attacks
September 11 attacks
55 Water Street