In 1998 it was completely rebuilt as The Regent Wall Street Hotel . After the September 11 attacks on the World Trade Center in 2001 , 55 Wall Street served as a relief center for workers and area residents . The hotel closed in 2003 due to lack of business after the 9/11 attacks . It has recently been renovated again and was converted to condos by the Cipriani S.A. empire of restaurants and ballrooms . The main banking hall " now serves as one of the most elegant ballrooms in the world " , and has been called a " facility unequaled in America " A curious remnant of the building 's days as a customs house were the jail cells used to detain smugglers and spies . Also when National City Bank was doing renovations in 1908 it uncovered a cannonball embedded in a wall as well as keg of gunpowder and over 100 rudimentary bombs , believed to be armaments for Customs House employees during the New York City draft riots of 1863
September 11 attacks
September 11 attacks
55 Wall Street