It looks like your research methods are similar to mine,
Lorendoc. Like you, I'm not convinced that the two buildings are the same. I also drew a blank trying to find an "M.A. Lewis" in the real estate listings, although I did find an M A Lewis listed as vice president of the Lewis Holding Co, which does appear in the real estate section. Their address is listed as 1000 S Oxford Avenue, which is at the intersection with Olympic Boulevard. Having said that, I can't see anything on the Historic Aerials images that looks like the building in the picture, so the names may just be a coincidence. Later CDs list the Lewis Holding Co with an address on Olympic Boulevard on the same block. The building currently at that location is the Koreatown Galleria, owned by ... the Lewis Holding Company.
Regarding the other company, there are numerous references to the S J Clark(e) Publishing Company in the bibliographies of books, but no address is given. It was a branch of a company based in Chicago, and seems to have operated in Los Angeles in the '20s and '30s. Again, this may have nothing to do with the building we're discussing.