South sea house was located in between the bank of England and the Flower Pot inn .It was made of brick and stone .It was a magnificent building though few people visited it. At the Hey-day of its prosperity it was the center of hectic activity but now it looked deserted and carried nominal business for the sake of appearance.

 

The south-Sea House stands on the north side of Threadneedle Street, and is a melancholy, looking, handsome, brick and stone edifice. It has magnificent portals revealing a grave courtyard, with cloisters and pillars. It was once a house of trade. Merchants used to assemble here and business was transacted. Now importance is gone, and it is no more than a magnificent relic.

 

The South-Sea House is of interest to lamb because it is so rich in past associations, now fallen into neglect, though situated as it is so rich in past associations, now fallen into neglect, though situated as it is in the very centre of business life. Its coolness, its silence and repose, and its indolence are now welcome to Lamb. Lamb was a clerk here for a short time before he went to Indian House, and remembers things of past, in which all his interest lies. Lamb is speaking of the South-Sea House forty years back.