The Pacific Gas and Electric Company General Office Building and Annex appear eligible for the National Register of Historic Places at the statewide level of significance under Criterion A, patterns of events, for its role in commerce as the headquarters of the Pacific Gas and Electric Company (hereafter PG&E), the private gas and electric utility company servicing almost all of Northern and Central California; and at the local level of significance under Criterion C, architecture, as a very fine embodiment of the large terra cotta-clad office building type as found in the 1920s in downtown San Francisco. The PG&E Building forms a splendid pair with the adjacent Matson Building (being nominated concurrently) along Market Street, the city's principal artery and focus of transportation. The PG&E Building's significant dates are bounded by the years of construction: 1923-1925 for the original building and 1945-1947 for the complementary annex. The period of significance is 1923-1947, from the beginning of construction until an arbitrary date about 50 years ago, because the building continues to house the PG&E headquarters, and the company's significance as a utility also continues. The exterior and some interior spaces are intact as to location, design, setting, materials, workmanship, feeling, and association. - NRHP, 10 December 1995