Now the McAllister Tower Apartments. It wasn't just a hotel, but one of those strange hybrids of which the era was fond: a hotel on top of a church.

The skyscraper at 100 McAllister began in 1920 with a plan formulated by Reverend Walter John Sherman to merge four of the largest Methodist Episcopal congregations in San Francisco, sell their various churches and properties and combine their assets to build a "superchurch" with a hotel on top of it

The debt was too great, and the bond holders took back the hotel and kicked out the church. Wikipedia:

. . . the church's floor area was given over to parking, a coffee shop was built in part of the first floor lobby and the new enterprise opened again as the Empire Hotel, noted for completing, in 1938, the first view lounge in the area, the Sky Room on the 24th floor.With plush carpeting, a large Art Deco-style oval bar, and plate glass windows on all sides, the Sky Room provided a panoramic view of the city.

According to the entry, the building is more or less a dorm today, and the Sky Room is a study space where alcohol is not permitted. What a terrible waste, if true.