The American Broadcasting Company (ABC) is an American commercial broadcast television network that is a flagship property of Walt Disney Television, a subsidiary of the Disney Media Networks division of The Walt Disney Company. The network is headquartered in Burbank, California on Riverside Drive, directly across the street from Walt Disney Studios and adjacent to the Roy E. Disney Animation Building, But the network's second corporate headquarters and News headquarters remains in New York City, New York at their broadcast center on 77 West 66th Street in Lincoln Square in Upper West Side Manhattan.