The 31st floor was once an apartment belonging to J. P. Morgan. The space was converted into an upscale French restaurant called "The 14 Wall Street."
However, the restaurant closed in April 2006
, following plans in 2004 to convert the entire building from offices into luxury condos. 
On January 21, 2007, the building's owners, having stalled in their residential conversion plan, agreed to sell the property to Cushman & Wakefield and are reportedly close to a deal to reopen the 31st floor restaurant.