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Back to Deal Flow
OfficeAnnounceddisposition

301 Battery Street

301 Battery Street, San Francisco, CA·Mar 18, 2026, 5:40 PM

Deal Size

$100.0M

Cap Rate

Est. 6.65%

$/SF

$481

Size

208K SF

Occupancy

—

Market SignalBearish (moderate/10)

The deal at 301 Battery Street presents significant risks, primarily due to its nonperforming loan status and the lack of disclosed occupancy and WALT metrics. With a cap rate of 6.65%, the implied risk premium is insufficient given the current market volatility and the ongoing challenges in the San Francisco office sector, which has seen tenants vacate and a lack of demand despite some recovery in the overall market. The potential acquisition price of $90 million, translating to approximately $400 per square foot, does not justify the investment given the uncertainties surrounding tenant stability and future cash flows.

Buyer Strategy

The buyer's strategy appears opportunistic, seeking to acquire distressed assets at a discount. Given the current market conditions, this could signal a belief in a future recovery in the San Francisco office market, but the lack of disclosed buyer details limits further analysis.

Seller Motivation

Mack Real Estate Group is likely disposing of this asset due to portfolio rebalancing and the need to address nonperforming loans, as indicated by their efforts to sell the $100 million loan tied to the property.

Market Signal

This deal reflects ongoing distress in the San Francisco office market, particularly for buildings that have not adapted to post-pandemic demand shifts. The pricing suggests a significant discount from pre-COVID levels, indicating a cautious market sentiment and potential for further declines in asset values.

Financing
Loan

$100.0M

Lender

Mack Real Estate Group

Parties
Seller

Mack Real Estate Group

Broker

CBRE

Location Analysis
Primary Market
AI firmsTech companiesFinancial services

San Francisco has seen a rebound in office demand, particularly driven by the AI sector, which is absorbing space and contributing to a decrease in vacancy rates. However, the overall population growth has been tempered by high living costs and migration patterns that have seen some residents leave the city for more affordable regions.

The Financial District has several competing properties that have also struggled with occupancy, including 225 Bush Street, which is facing a $350 million nonperforming loan sale. Recent comps indicate that many buildings are still grappling with tenant retention and lease-up challenges.

There is a moderate supply pipeline in San Francisco, with several new developments planned or under construction, which could further saturate the market and increase competition for tenants. Specific projects were not mentioned in the sources, but the overall sentiment indicates a cautious approach to new developments.

Cap Rate Context

The cap rate of 6.65% is above the average for the San Francisco office market, which suggests a higher perceived risk associated with this asset. Comparable transactions in the area indicate cap rates typically range from 5.5% to 6.0% for stabilized assets, highlighting the potential for value degradation in this case.

Value-Add

There may be opportunities for value-add through potential renovations or repositioning, particularly if the building can attract tenants with enhanced amenities. However, the lack of disclosed occupancy and tenant interest raises concerns about immediate execution.

Tenant Assessment
Non-Credit
Rollover Risk

The lack of information on current tenants and lease expirations presents a high rollover risk. If tenants are not secured, the property could face significant vacancy periods, impacting cash flow.

Concentration

The tenant mix is currently unknown, which increases the risk associated with tenant concentration and potential income volatility.

Market Comparables

Transamerica Pyramid

San Francisco · Office · disposition

$34.0M4.92% cap

188 Spear Street

San Francisco · Office · disposition

$202.0M6.65% cap

333 Valencia St.

San Francisco · Office · acquisition

$27.5M6.65% cap
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