New York Central was responsible for all of the component projects of construction, including the viaduct ramps and the pedestrian walkways, while the city government provided support.
The collaboration was described by The New York Times as "a fine example of the way in which private undertakings, when intelligently coordinated with municipal interests, can bring about a real public improvement".

Construction of the foundation started in December 1926.
At that time, New York Central opened bids for the procurement of 40,000 short tons (36,000 long tons; 36,000 t) of steel.
Warren and Wetmore filed building plans in February 1927, and a contract for 25,000 short tons (22,000 long tons; 23,000 t) of steel was awarded to the McClintic-Marshall Company the next month.
James Stewart & Company were hired to place the foundation's piers 50 feet (15 m) deep.
That July, New York Central awarded the general construction contract to James Stewart & Company.
Because the steel beams were so large, they could not be moved through city streets, so they were delivered by rail.
The steelwork had reached the ground level by November 1927.
The building topped out on April 5, 1928, though Chauncey Depew, the chairman of the railroad's board of directors, had died several hours before the topping-out ceremony.
New York Central was responsible for all of the component projects of construction, including the viaduct ramps and the pedestrian walkways, while the city government provided support. The collaboration was described by The New York Times as "a fine example of the way in which private undertakings, when intelligently coordinated with municipal interests, can bring about a real public improvement".
Construction of the foundation started in December 1926. At that time, New York Central opened bids for the procurement of 40,000 short tons (36,000 long tons; 36,000 t) of steel. Warren and Wetmore filed building plans in February 1927, and a contract for 25,000 short tons (22,000 long tons; 23,000 t) of steel was awarded to the McClintic-Marshall Company the next month. James Stewart & Company were hired to place the foundation's piers 50 feet (15 m) deep. That July, New York Central awarded the general construction contract to James Stewart & Company. Because the steel beams were so large, they could not be moved through city streets, so they were delivered by rail. The steelwork had reached the ground level by November 1927. The building topped out on April 5, 1928, though Chauncey Depew, the chairman of the railroad's board of directors, had died several hours before the topping-out ceremony.
Helmsley Building