Hotel Saint Matthew, constructed some time between 1901 and 1906, is the best example of an early 20th century hotel remaining in San Mateo. It is located in the Central Business District, within one block of the town's original center, along the transit corridor that was established in 1863. The area is characterized by its concentration of commercial structures, two to three stories tall, typically built without setbacks. The Hotel St. Matthew is a three story, unreinforced brick building.

Several characteristics make the Hotel St. Matthew singular in the downtown vicinity:

• it is one of the only structures in the area with projecting bay windows
• it is the only three story structure within several blocks. Most of the surrounding structures dating to the period 1900 to 1940 are two stories in height such as the United States Post Office, the Crocker Bank Building, the Wisnom Building, and the Merkel Building. Although, the Merkel Building has a central tower of three stories the remaining structures within this area are only two stories in height.
• it has retained a high level of integrity and significant design qualities which convey the original architectural character of the structure along the streetscape. Few alterations have been made to the exterior of the structure to impair its significance and contribution to downtown San Mateo. Several other structures in the area have been altered extensively making it difficult to imagine the original intent of their designs.

Adapted from the NRHP nomination.