That June, the New York State Board of Commissioners approved of the layout for the Downtown Tubes' Manhattan end. The Hudson and Manhattan Railroad Company was incorporated in December 1906 to operate a passenger railroad system between New York and New Jersey via the Uptown and Downtown Tubes. The Downtown Tubes, located about  south of the uptown pair, were well under construction by that time, as  of these tubes had been constructed.
That June, the New York State Board of Commissioners approved the Downtown Tubes' Manhattan end layout. In December 1906, the Hudson and Manhattan Railroad Company was formed to operate a passenger railroad system between New York and New Jersey via the Uptown and Downtown Tubes. The Downtown Tubes, situated approximately south of the uptown pair, were already under construction by then; several tubes had been built.