The East River Division managed construction of tunnels running across Manhattan, and under the East River to Queens.
The East River Tunnels are four single-track tunnels that extend from the eastern end of Pennsylvania Station and cross the East River.
East of the station, tracks 5–21 merge into two 3-track tunnels, which then merge into the East River Tunnels' four tracks.
The tunnels end and the tracks rise to ground level east of the Queens shoreline.
The tunnels connect to Sunnyside Yard, a large 75-acre (30 ha) coach yard that could hold up to 1,550 train carriages.
Construction proceeded concurrently with the North River tunnels.

The tunnels were built by S. Pearson and Son, the same company who had built the Uptown Hudson Tubes.
The tunnel technology was so innovative that in 1907 the PRR shipped an actual 23-foot (7.0 m) diameter section of the new East River Tunnels to the Jamestown Exposition in Norfolk, Virginia, to celebrate the 300th anniversary of the nearby founding of the colony at Jamestown.
The same tube, with an inscription indicating that it had been displayed at the Exposition, was later installed under water and remains in use.
Construction was completed on the East River tunnels on March 18, 1908.
LIRR service to Penn Station began on September 8, 1910.
The East River Division managed construction of tunnels running across Manhattan, and under the East River to Queens. The East River Tunnels are four single-track tunnels that extend from the eastern end of Pennsylvania Station and cross the East River. East of the station, tracks 5–21 merge into two 3-track tunnels, which then merge into the East River Tunnels' four tracks. The tunnels end and the tracks rise to ground level east of the Queens shoreline. The tunnels connect to Sunnyside Yard, a large 75-acre (30 ha) coach yard that could hold up to 1,550 train carriages. Construction proceeded concurrently with the North River tunnels.
The tunnels were built by S. Pearson and Son, the same company who had built the Uptown Hudson Tubes. The tunnel technology was so innovative that in 1907 the PRR shipped an actual 23-foot (7.0 m) diameter section of the new East River Tunnels to the Jamestown Exposition in Norfolk, Virginia, to celebrate the 300th anniversary of the nearby founding of the colony at Jamestown. The same tube, with an inscription indicating that it had been displayed at the Exposition, was later installed under water and remains in use. Construction was completed on the East River tunnels on March 18, 1908. LIRR service to Penn Station began on September 8, 1910.
New York Tunnel Extension