The private bank, Brown Brothers, Harriman & Company was the anchor tenant in the office tower developed and built by Starrett Brothers - who were also the contractors for 40 Wall Street and the Empire State Building. Brown Brothers have a distinctive private entrance at the corner of Wall and Hanover. Like the nearby Bank of New York building at 48 Wall Street, this entrance rotunda has a delicacy and domestic scale more typical of eighteenth-century Wall Street than of the 1920s. The form steps back from its squarish base into an irregular octagonal tower ornamented with gargoyles and ocular windows.