In December 1964, Breuer and his associate Herbert Beckhard submitted competition drawings for a forty-two-story office tower in downtown Boston for the New England Merchant’s Bank. Like many of his other designs for office towers, the building featured an open plan floor plate around a central core containing elevators and bathrooms. The façade consisted of load-bearing modular precast concrete panels raised upon massive, tapering piers supporting a faceted base. A nearly identical, faceted cornice partially concealed the mechanical equipment for the building. Breuer did not win the competition and the tower was never built.