300 Howard St Logs $38.7M in Permits Across Four Floors

San Francisco’s Department of Building Inspection logged four separate tenant-improvement permits at one Financial District tower, 300 Howard St, across roughly six weeks between mid-September and mid-October, with a combined $38.7 million in declared project cost. The filings touch five floors: the 2nd, 3rd, 4th, 14th and 16th. One permit, covering the 3rd and 4th floors, has been issued; the other three remain filed and pending DBI review.

Why it matters

Four permits at the same address and assessor’s parcel, APN 3719/018, inside six weeks is a concentration signal, not routine churn. Two of the filings are full-floor “dining and servery” buildouts, on 14 and 16, the kind of executive cafeteria project a single large tenant commissions when consolidating a headquarters, layered on top of office TI across three lower floors. 300 Howard is the tower that owners DivcoWest and Blackstone Real Estate announced in February 2026 had been leased in its entirety, for 13 years, to AI company Anthropic, according to The Real Deal and ConnectCRE. The permits themselves do not name a tenant or applicant, SF DBI records typically omit that, but the floor spread and the dining-floor pattern line up with one occupant moving in at scale, a notable data point against San Francisco’s broader office-vacancy narrative.

The numbers

• Permit 202608186764, filed Sept. 15, 2026, status filed: 2nd floor tenant improvements, declared at $8,061,217, described as architectural, mechanical, electrical and plumbing work including kitchen and restroom upgrades.
• Permit 202609178288, filed Sept. 17, 2026, status issued Oct. 19, 2026: 3rd and 4th floor TI, new interior walls, ceilings, millwork and finishes, declared at $15,451,442.
• Permit 202609238502, filed Sept. 23, 2026, status filed: 14th floor dining and servery buildout, declared at $9,172,090.
• Permit 202609308836, filed Sept. 30, 2026, status filed: 16th floor dining and servery buildout, declared at $6,048,657.

Summed across the four filings, that is $38,733,406 in applicant-declared project cost, a figure this desk calculated directly from the permit records. It is not a sale price, loan amount, or appraisal.

What’s next

The three filed permits, covering the 2nd, 14th and 16th floors, still need to clear DBI review before work can begin; only the 3rd-and-4th-floor job is cleared to proceed. Whether this buildout is Anthropic completing its own headquarters remains unconfirmed in the public record: DBI’s permit data does not list a tenant name, and no outlet reviewed has tied these specific filings to that lease. The next marker is whether DBI issues the three pending permits on a timeline similar to the one already approved.