Vanbarton Group is set to acquire the office building at 77 Water Street in New York City for $95 million, with plans to convert it into residential space. The 26-story, 542,000-square-foot property, formerly occupied by firms like AT&T and Goldman Sachs, could yield up to 600 rental units. Vanbarton has experience with office-to-residential conversions, including Pearl House at 160 Water Street and other projects in Midtown and the Financial District.