Class A buildings can be characterized as buildings that have excellent location and access, attract high quality tenants, and are managed professionally.  Building materials are high quality and rents are competitive with other new buildings.  In practical terms, the office buildings that you see in the heart of the financial district with lots of granite, marble and glass, and huge, expensive lobbies are examples of Class A office buildings.  Class A office buildings are usually steel-framed and tall.  They are often occupied by banks, law firms, investment banking companies, and other high-profile companies.