High Quality Content by WIKIPEDIA articles! 1 Lincoln Plaza is a mixed-use, commercial and luxury residential condominium building in New York City with 43 floors and 671 units. Construction began in 1971. The building is in the heart of the Lincoln Center neighborhood. Completed and ready for occupancy in 1974, the building is divided into eight floors of commercial space and 36 floors of luxury residential apartments. The roof, which is often considered the 44th Floor is home to the building`s private fitness club called Top of the One.