Three-point perspective is usually used for buildings seen from above (or below). In addition to the two vanishing points from before, one for each wall, there is now one for how those walls recede into the ground. This third vanishing point will be below the ground. Looking up at a tall building is another common example of the third vanishing point. This time the third vanishing point is high in space.
more: http://en.wikipedia.org/wiki/Perspective_(graphical)