Number One Broadway, a landmarked office building at the tip of lower Manhattan, is being sold to Midtown Equities for $140 million.

The 218,000-square-foot building sits at the foot of Broadway, and is bordered on three sides by Greenwich Street, Battery Place and Broadway.

With 12 stories overlooking Battery Park, Bowling Green and the landmarked Alexander Hamilton US Custom House, One Broadway has unfettered views of the harbor and the Statue of Liberty.

Midtown Equities, founded by Chairman Joseph Cayre but now run by sons Michael Cayre and Jack Cayre, didn’t return a request for comment.

Midtown redeveloped the landmarked Empire Stores on the Dumbo waterfront. It also owns the building leased by Soho House and has invested in both the World Trade Center and Core Group Marketing.

Embellished with marine motifs when it was developed for the International Merchant Marine Corp. in 1920 and 1921, One Broadway is expected to be renovated into modern offices, sources said.

But it could also be converted to luxury residential use, and it has 30,000 square feet of additional air rights.

The investment brokerage team of Jonathan Serko, Adam Spies, Douglas Harmon, Josh King and Marcella Fasulo of Cushman & Wakefield represented the sellers, a Swiss trust that has owned the building since 2000.

The largest tenant, Kenyon & Kenyon, an intellectual property law firm with 90,000 square feet, is merging into an uptown practice. The building will soon be vacant. The lease for the Citibank at its base ends next year.