Harding Building was an edifice located at 147 - 151 West 35th Street in Manhattan, New York. Six stories tall, it was 66.8 by 100 feet and stood opposite the R.H. Macy & Company building. It adjoined the northeast corner of 7th Avenue (Manhattan). Formerly the Hotel Sturtevant, it had been owned by Edwin Gould and associates until May 1910.It was remodeled by Maurice and Wolf Forman in 1921 and made into a business building. The Harding Building was purchased by new owners in July 1923. They bought the building for investment purposes.