In 1936, the club has experienced a financial crisis and the Football Department was closed. In 1956, Commercial merged with Paineiras and become Comercial Football Club, entering the second division from Campeonato Paulista that same year.
The club's financial struggles in 1936 led to the closure of its football department. However, by 1956, it had formed a new entity with Paineiras, becoming Comercial Football Club and advancing to the second tier of Campeonato Paulista that same year.