Ship Canal House was bought from Catalyst Capital for £22.88 million in January 2011.
The deal is only the fourth time the building, which dates back to 1924, has been sold.
The 71,527 sq ft building on King Street is let to a number of occupiers including Fortis Bank, CLB Coopers, Stripes Solicitors, Fidelity, Liverpool Victoria and Gateley.
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