Directly across from the Regina Building stands the Perez-Samanillo House, built in 1928 in the Art Deco style. Its architect was also Andres Luna de San Pedro. This simple but very elegant 6-storey building is located on the historic Escolta Street. It was once called Manila's most prominent business building in Manila. Today, it is known as the First United Building.
The attraction of the main entrance gate of the building is its original zigzag pattern, and on the façade one can see triangles and squares, intersected by stylised floral designs. Today the building is painted in white, but according to old photographs, it was once coral pink. Interestingly, the building has a lift, which instead of numbers showing the number of the floor number, it has a dial similar to those found in American buildings built in the same period.

