The upper floors were accessed from another lobby on Wall Street. As arranged, Irving Trust's directors' room was on the 46th floor, while the stories above it had dining spaces and a 3-story observation lounge. These spaces contained Art Deco furnishings. The executive lounge, at the 49th story, had a ceiling made of gold-leaf seashells. The executive lounge had four full-height windows that faced each of the cardinal directions, as well as walls covered with multicolored patterned fabrics. The other floors, except the lowest ten above-ground floors, were rented out to commercial concerns.