Lefcourt-Manhattan Building, 1928. The Lefcourt-Manhattan Building is one of four office buildings that Garment District developer Abraham E. Lefcourt erected on Broadway. Despite a sharp decline in clothing manufacturing in Manhattan in the late 1920s, Lefcourt's building demonstrated that there was still demand for high-class showrooms and loft space in the city. The structure, which stood on the site of the old Polter Building and Harrigan Theatre, was 90% leased before it was even ready occupancy.