The building is selling for $230 million, or about $300 a square foot, according to the Wall Street Journal, which reported the agreement earlier today.

Steve Solomon, a spokesman for L&L Holding Co., a New York- based developer and commercial property landlord, declined to comment. Representatives for Boston-based Beacon Capital didn’t immediately respond to a telephone message left after regular business hours.

Buildings in lower Manhattan sold for an average of $249 a square foot in the 12 months through March, said Ben Thypin, director of market analysis for Real Capital Analytics Inc. Prices in the area have been driven down amid expectations that the World Trade Center, which is under construction, will pull tenants away from other buildings, he said.

To contact the reporters on this story: John Gittelsohn in Los Angeles at johngitt@bloomberg.net; Dakin Campbell in San Francisco at dcampbell27@bloomberg.net

To contact the editor responsible for this story: Kara Wetzel at kwetzel@bloomberg.net

http://www.bloomberg.com/news/2012-04-17/bank-of-america-to-sell-31-story-manhattan-office-tower.html

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