The tower was designed to rest on a continuous reinforced concrete mat, 4 feet thick, with the base of the slab 24 feet below street level.
What makes the Texas Commerce Bank Building revolutionary in the civil engineering world is not so much the building itself, but its foundation. Initial studies for the type of foundation to be used began in the fall of 1927. William E. Simpson, the building's chief structural engineer, suggested using a mat foundation, something new for Houston's multistory buildings.